BLB News

WHEN A CHANGE IS IN THE AIR - CHANGING YOUR HOLDING TRUSTEE IN A LRBA

01/02/2013

Those familiar with limited recourse borrowing arrangements will appreciate that the property, once purchased, is held by a so-called ‘bare trustee’ that the ATO prefers to call a ‘Holding Trustee’. The Holding Trustee is usually a passive entity that simply holds the property title while the loan is being repaid. However, some clients may find that a few years into the LRBA the entity appointed to act as the Holding Trustee needs to be replaced or substituted.

THE LAZARUS PROJECT - REINSTATING A DE-REGISTERED COMPANY

01/02/2013

You’ve de-registered a company and suddenly find you’ve overlooked assets or rights that you now can’t access unless the company is reinstated. D’Oh!

EVERY JURISDICTION HAS THEM

01/02/2013

Every jurisdiction has them: old laws that everyone’s forgotten about and no-one can remember why they were ever passed in the first place. Here’s few we’ve been told about.

GREEN IS GOOD - A NEW WORLD OF LEASES?

01/01/2013

With recent dire warnings about the impacts of climate change and global warming, we mere mortals may wonder what we can do about such matters.

SUMMER SCHOOL FOR MISBEHAVING SMSF TRUSTEES?

01/01/2013

Draft legislation introducing administrative and financial penalties for SMSF Trustees who misbehave and breach governing legislation has been released. This new legislation once in force will be applicable to contraventions which occur from 1 July 2013.