Tax

Superannuation, trusts & estates

A key part of Moores Legal's services is to provide taxation advice pertaining to its core areas of practice. In the areas of superannuation, trusts, estate planning and deceased estates, tax can have a major impact on the value placed on a particular proposed transaction, choice of structure or investment decision.

Small business capital gains tax concessions

The Government has given owner controlled businesses that meet its small business criteria major capital gains tax concessions that can have a major impact on the net result of a sale of business or an inter-generational transfer of a business. Sometimes eligibility for these concessions can be achieved by careful attention to the criteria just before a sale or transfer is entered into; other times forward planning is needed to ensure eligibility.   READ MORE 

Main residence exemptions: capital gains & land tax

In Australia, the most significant capital gains tax concession for most people is the main residence exemption for personally owned family homes. In states that levy land tax, the land tax principal residence exemption can also be an important consideration. When asset protection or estate planning issues are high on the agenda, it can be important to identify strategies to achieve those objectives without jeopardising those two key tax exemptions.  READ MORE