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  • Trust

    Trust

    • Acknowledgement of Trust (already own asset) - $165
    • Change Appointor and/or Guardian of Family Trust - $110
    • Change of Name of Family Trust - $88
    • Change Trustee of Family Trust - $110
    • Dealing with Forgiven Debts (White Paper) - $55
    • Debt Recognition (including pre-Div 7A Loans) - $33
    • Declaration of Trust (before you buy) - $99
    • Div 7A Loan Agreement - $55
    • Div 7A Loan Agreement for UPE - $55
    • Family Trust - $165
    • Family Trust - Streaming & Bamford Update - $165
    • Family Trust - Update to Allow Change of Appointor and Guardian - $165
    • Family Trust - Update to allow Sole Trustee - $55
    • Family Trust - Update to Exclude Foreign Persons (NSW) - $198
    • Family Trust - Vesting - $249
    • Forgiveness of Debt - $121
    • Opening Minutes for the Unit Trust - $33
    • Partnership Deed - $220
    • Release of Unpaid Trust Entitlement - $121
    • The new small business restructure roll-over rules in practice (White Paper) - $55
    • Trust Distribution Minutes Library for 2008/09 - $99
    • Trust Distribution Minutes Library for 2009/10 - $99
    • Trust Distribution Minutes Library for 2010/11 - $99
    • Trust Distribution Minutes Library for 2011/12 - $99
    • Trust Distribution Minutes Library for 2012/13 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2012/13 - Single-Use - $110
    • Trust Distribution Minutes Library for 2013/14 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2013/14 - Single-Use - $110
    • Trust Distribution Minutes Library for 2014/15 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2014/15 - Single-Use - $110
    • Trust Distribution Minutes Library for 2015/16 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2015/16 - Single-Use - $110
    • Trust Distribution Minutes Library for 2016/17 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2016/17 - Single-Use - $110
    • Trust Distribution Minutes Library for 2017/18 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2017/18 - Single-Use - $110
    • Trust Distribution Minutes Library for 2018/19 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2018/19 - Single-Use - $110
    • Trust Distribution Minutes Library for 2019/20 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2019/20 - Single-Use - $121
    • Unit Trust - $149
    • Unit Trust - Add New Member Kit - $110
    • Webinar Recording - All About Family Trusts - $66
    • Webinar Recording - Are Family Trusts “Done” as an Asset Protection Tool? - $77
    • Webinar Recording - Asset Protection - Dealing with Risk in Hard Times - $77
    • Webinar Recording - Beneficiary Entitlements in Trusts - $77
    • Webinar Recording - Family Trust v Family Court - Not a marriage made in Heaven - $77
    • Webinar Recording - Fixing Family Trust Deeds - $77
    • Webinar Recording - Know Thy Business Structure - $77
    • Webinar Recording - Managing Trust UPEs - How to do it and potential tax exposures - $77
    • Webinar Recording - The Powers and Problems of Trustees - $77
    • Webinar Recording - The Pros and Cons of Unit Trusts - $77
    • Webinar Recording - The who, what, when & how of Family Trust Elections - $77
    • Webinar Recording - Trust Tax Issues and CGT Small Business Concessions - $77
    • Webinar Recording - Trusts - Asset Protection on Peptides - $77
    • Webinar Recording - Trusts Revisited - $77
    • Webinar Recording - Unit Trust v Family Trust - Which is Better for Investing? - $77
    • Webinar Recording - Untangling Discretionary Trusts – A Family Lawyer’s Perspective - $77
    • Webinar Recording - Winding Up Trusts and Tax Consequences - $77
  • Superannuation

    Superannuation

    • Acknowledgement of Trust (already own asset) - $165
    • Commercial Lease - $220
    • Declaration of Trust (before you buy) - $99
    • Derivative Risk Statement for SMSF - $65
    • Investment Strategy for Self Managed Super 15/16 - $65
    • Investment Strategy for Self Managed Super 16/17 - $65
    • Investment Strategy for Self Managed Super 17/18 - $65
    • Investment Strategy for Self Managed Super 18/19 - $65
    • Investment Strategy for Self Managed Super 19/20 - $65
    • Pension Pack for Self Managed Super - $299
    • Product Disclosure Statement (general) - $66
    • Product Disclosure Statement (Pension only) - $99
    • Self Managed Superannuation Fund Deed - $149
    • SMSF - Minute to Appoint Administrator - $33
    • SMSF - Minute to Appoint an Auditor - $33
    • SMSF - Minute to Approve Financial Statements - $33
    • SMSF - Minute to Approve Financial Statements 07/08 - $33
    • SMSF - Minute to Approve Financial Statements 08/09 - $33
    • SMSF - Minute to Approve Financial Statements 09/10 - $33
    • SMSF - Minute to Insure The Members - $33
    • SMSF - Update Rules - $165
    • SMSF Commercial Property Assessment - $415
    • SMSF Full Valuation - $585
    • SMSF Kerbside Assessment - $415
    • SMSF Limited Recourse Borrowing Arrangement - $220
    • Statutory Declaration - $0
    • Webinar Recording - Accountant Road Rules for Super - $77
    • Webinar Recording - How does the 2016 Budget affect SMSF Trustees? - $77
    • Webinar Recording - Investment Restrictions for Self Managed Superannuation Funds - $75
    • Webinar Recording - Pitfalls that SMSF Trustees should avoid - $77
    • Webinar Recording - SMSF End of Year Essentials - $77
    • Webinar Recording - SMSFs and Related Party Loans - $77
    • Webinar Recording - Superannuation: Current status of the proposed changes - $77
    • Webinar Recording - The Protected Super Myth’Conception - $77
    • Webinar Recording - Time to Address the SMSF Sleeper - Estate Planning within the fund - $77
    • Webinar Recording - Tips and Traps for Property Investment in your SMSF - $77
    • Webinar Recording - Understanding the 2017 Superannuation Changes - $77
  • Estate Planning

    Estate Planning

    • Buy Sell Agreement Company - $197
    • Capital Gains Tax Asset Register kit - $33
    • Codicil to change the Executor - $99
    • Confidentiality Agreement (Non Disclosure) - $99
    • Debt Recognition (including pre-Div 7A Loans) - $33
    • Enduring Power of Attorney - NSW - $55
    • Enduring Power of Attorney - SA - $55
    • Enduring Power of Attorney - WA - $55
    • Enduring Power of Attorney (Financial, Personal/Health) - QLD - $55
    • Enduring Power of Guardianship - NSW - $55
    • Enduring Power of Guardianship - WA - $55
    • Power Of Attorney By Company - $99
    • Webinar Recording - Estate Planning Basics for Professional Advisers - $77
    • Webinar Recording - Time to Address the SMSF Sleeper - Estate Planning within the fund - $77
    • Webinar Recording - When a Will is not Simple - $77
    • Will - Married or Defacto No Children - $77
    • Will - Married or Defacto with Children - $77
    • Will - Single No Children - $99
    • Will - Single With Children - $99
  • Commercial

    Commercial

    • Advanced Legal Health Check for Businesses - $18
    • Buy a House with Friends Agreement - $110
    • Commercial Lease - $220
    • Commercial Property Valuation Request - $0
    • Confidentiality Agreement (Non Disclosure) - $99
    • Co-Owners Agreement - $110
    • Dealing with Forgiven Debts (White Paper) - $55
    • Debt Recognition (including pre-Div 7A Loans) - $33
    • Debt Recovery Kit - Qld - $44
    • Declaration of Trust (before you buy) - $99
    • Demand and Statement of Claim for Debt - NSW - $88
    • Demand and Summons for Debt - VIC - $88
    • Demand and Summons for Debt - WA - $88
    • Div 7A Loan Agreement - $55
    • Div 7A Loan Agreement for UPE - $55
    • Forgiveness of Debt - $121
    • Loan Agreement (No Security) - $99
    • Release of Unpaid Trust Entitlement - $121
    • Statutory Declaration - $0
    • Terms of Trade (Non ROT) - $132
    • The new small business restructure roll-over rules in practice (White Paper) - $55
    • Webinar Recording - Avoiding Business Disputes - $77
    • Webinar Recording - Maximising your Business Value - $77
    • Webinar Recording - Navigating Small Business Restructure Roll-overs - $77
    • Webinar Recording - Small Business Tax and Financial Risks - $77
  • Employment

    Employment

    • Confidentiality Agreement (Non Disclosure) - $99
    • Employment - Conduct Issues Letter - $33
    • Employment - Employee Expenses Policy - $55
    • Employment - Performance Issues Letter - $33
    • Employment - Request for Medical Information - $33
    • Employment - Termination Letter - $33
    • Employment - Transferring Employee Letter - $33
    • Employment Contract - $99
    • Independent Contractors Agreement - $99
    • Partnership Deed - $220
    • Statutory Declaration - $0
    • Webinar Recording - Are you Ready for Bullying in the Workplace? - $66
    • Webinar Recording - Employee Engagement and Share Plans - $77
    • Webinar Recording - Employee v Contractor - $77
    • Webinar Recording - Social Media in the Workplace - $77
  • Company

    Company

    • Acknowledgement of Trust (already own asset) - $165
    • Adopt Committee Recommendations kit - $33
    • Appoint a Committee kit - $33
    • Appoint an Alternate Director kit - $33
    • Appoint Managing Director & Confer Powers kit - $33
    • Build a Company - $99
    • Build a Company (ELodgement) - $625
    • Buy a House with Friends Agreement - $110
    • Buy Sell Agreement Company - $197
    • Capital Gains Tax Asset Register kit - $33
    • Change Registered Office kit - $33
    • Commercial Lease - $220
    • Company Constitution Update - $99
    • Confidentiality Agreement (Non Disclosure) - $99
    • Co-Owners Agreement - $110
    • Debt Recognition (including pre-Div 7A Loans) - $33
    • Declaration of Trust (before you buy) - $99
    • Demand and Statement of Claim for Debt - NSW - $88
    • Demand and Summons for Debt - VIC - $88
    • Demand and Summons for Debt - WA - $88
    • Director‘s Indemnity Agreement - Compulsory Insurance - $197
    • Director‘s Indemnity Agreement - No Insurance - $197
    • Directors Conflict of Interest Kit - $44
    • Div 7A Loan Agreement - $55
    • Div 7A Loan Agreement for UPE - $55
    • Employment Contract - $99
    • Family Trust - Vesting - $249
    • Forgiveness of Debt - $121
    • Independent Contractors Agreement - $99
    • Loan Agreement (No Security) - $99
    • Minutes for Members to Inspect Books - $33
    • Minutes for Resigning Director - $33
    • Opening Minutes for the Unit Trust - $33
    • Partnership Deed - $220
    • Power Of Attorney By Company - $99
    • Release of Unpaid Trust Entitlement - $121
    • Remove a Managing Director kit - $33
    • Remove and Replace a Director kit - $44
    • Replace Company Secretary kit - $44
    • Self Managed Superannuation Fund Deed - $149
    • Statutory Declaration - $0
    • Terms of Trade (Non ROT) - $132
    • Transfer of Shares Kit - $0
    • Unit Trust - $149
    • Unit Trust - Add New Member Kit - $110
    • Webinar Recording - Companies - Things you should know, but probably don’t! - $77
    • Webinar Recording - Know Thy Business Structure - $77
    • Webinar Recording - Private Company Cash - Division 7A Complications for Professional Advisors - $77
    • Webinar Recording - Year End Tax Planning - $77
  • Webinars

    Webinars

    • Webinar Recording - Accessing Company & Trust Documents in Family Law - $77
    • Webinar Recording - Accountant Road Rules for Super - $77
    • Webinar Recording - All About Family Trusts - $66
    • Webinar Recording - Are Family Trusts “Done” as an Asset Protection Tool? - $77
    • Webinar Recording - Are you Ready for Bullying in the Workplace? - $66
    • Webinar Recording - Asset Protection - Dealing with Risk in Hard Times - $77
    • Webinar Recording - Avoiding Business Disputes - $77
    • Webinar Recording - Beneficiary Entitlements in Trusts - $77
    • Webinar Recording - Companies - Things you should know, but probably don’t! - $77
    • Webinar Recording - Dealing with Divorce - An Accountant’s Perspective - $77
    • Webinar Recording - Dealing with Mistakes and Variations in Family Trust Deeds - $77
    • Webinar Recording - Demise of the Accountants’ Exemption - Walking the line, post 1 July 2016 - $77
    • Webinar Recording - Distributing Capital from Family Trusts - $77
    • Webinar Recording - Do Pre-Nups Work Anymore? - $77
    • Webinar Recording - Employee Engagement and Share Plans - $77
    • Webinar Recording - Employee v Contractor - $77
    • Webinar Recording - Estate Planning Basics for Professional Advisers - $77
    • Webinar Recording - Family Trust v Family Court - Not a marriage made in Heaven - $77
    • Webinar Recording - Fixing Family Trust Deeds - $77
    • Webinar Recording - How does the 2016 Budget affect SMSF Trustees? - $77
    • Webinar Recording - Investment Restrictions for Self Managed Superannuation Funds - $75
    • Webinar Recording - Know Thy Business Structure - $77
    • Webinar Recording - Managing Trust UPEs - How to do it and potential tax exposures - $77
    • Webinar Recording - Maximising your Business Value - $77
    • Webinar Recording - Navigating Small Business Restructure Roll-overs - $77
    • Webinar Recording - Pitfalls that SMSF Trustees should avoid - $77
    • Webinar Recording - Private Company Cash - Division 7A Complications for Professional Advisors - $77
    • Webinar Recording - Project Do It - ATO Amnesty Information Session - $0
    • Webinar Recording - Small Business Tax and Financial Risks - $77
    • Webinar Recording - SMSF End of Year Essentials - $77
    • Webinar Recording - SMSFs and Related Party Loans - $77
    • Webinar Recording - Social Media in the Workplace - $77
    • Webinar Recording - Stimulus measures and year-end tax planning for companies and trusts - $77
    • Webinar Recording - Superannuation: Current status of the proposed changes - $77
    • Webinar Recording - The Powers and Problems of Trustees - $77
    • Webinar Recording - The Pros and Cons of Unit Trusts - $77
    • Webinar Recording - The Protected Super Myth’Conception - $77
    • Webinar Recording - The who, what, when & how of Family Trust Elections - $77
    • Webinar Recording - Time to Address the SMSF Sleeper - Estate Planning within the fund - $77
    • Webinar Recording - Tips and Traps for Property Investment in your SMSF - $77
    • Webinar Recording - Trust Tax Issues and CGT Small Business Concessions - $77
    • Webinar Recording - Trusts - Asset Protection on Peptides - $77
    • Webinar Recording - Trusts Revisited - $77
    • Webinar Recording - Understanding the 2017 Superannuation Changes - $77
    • Webinar Recording - Unit Trust v Family Trust - Which is Better for Investing? - $77
    • Webinar Recording - Untangling Discretionary Trusts – A Family Lawyer’s Perspective - $77
    • Webinar Recording - When a Will is not Simple - $77
    • Webinar Recording - Winding Up Trusts and Tax Consequences - $77
    • Webinar Recording - Year End Tax Planning - $77
    • Webinar Recording - You’ve Been Served! - How to deal with a family law subpoena - $77
    • webinar20201125 - Webinar Test 2 - $88
  • All documents

    All documents

    • Acknowledgement of Trust (already own asset) - $165
    • Adopt Committee Recommendations kit - $33
    • Advanced Legal Health Check for Businesses - $18
    • Appoint a Committee kit - $33
    • Appoint an Alternate Director kit - $33
    • Appoint Managing Director & Confer Powers kit - $33
    • Build a Company - $99
    • Build a Company (ELodgement) - $625
    • Buy a House with Friends Agreement - $110
    • Buy Sell Agreement Company - $197
    • Capital Gains Tax Asset Register kit - $33
    • Change Appointor and/or Guardian of Family Trust - $110
    • Change of Name of Family Trust - $88
    • Change Registered Office kit - $33
    • Change Trustee of Family Trust - $110
    • Codicil to change the Executor - $99
    • Commercial Lease - $220
    • Commercial Property Valuation Request - $0
    • Company Constitution Update - $99
    • Confidentiality Agreement (Non Disclosure) - $99
    • Co-Owners Agreement - $110
    • Dealing with Forgiven Debts (White Paper) - $55
    • Debt Recognition (including pre-Div 7A Loans) - $33
    • Debt Recovery Kit - Qld - $44
    • Declaration of Trust (before you buy) - $99
    • Demand and Statement of Claim for Debt - NSW - $88
    • Demand and Summons for Debt - VIC - $88
    • Demand and Summons for Debt - WA - $88
    • Derivative Risk Statement for SMSF - $65
    • Director‘s Indemnity Agreement - Compulsory Insurance - $197
    • Director‘s Indemnity Agreement - No Insurance - $197
    • Directors Conflict of Interest Kit - $44
    • Disclaimer - Email - $55
    • Div 7A Loan Agreement - $55
    • Div 7A Loan Agreement for UPE - $55
    • Employment - Conduct Issues Letter - $33
    • Employment - Employee Expenses Policy - $55
    • Employment - Performance Issues Letter - $33
    • Employment - Request for Medical Information - $33
    • Employment - Termination Letter - $33
    • Employment - Transferring Employee Letter - $33
    • Employment Contract - $99
    • Enduring Power of Attorney - NSW - $55
    • Enduring Power of Attorney - SA - $55
    • Enduring Power of Attorney - WA - $55
    • Enduring Power of Attorney (Financial, Personal/Health) - QLD - $55
    • Enduring Power of Guardianship - NSW - $55
    • Enduring Power of Guardianship - WA - $55
    • Family Trust - $165
    • Family Trust - Streaming & Bamford Update - $165
    • Family Trust - Update to Allow Change of Appointor and Guardian - $165
    • Family Trust - Update to allow Sole Trustee - $55
    • Family Trust - Update to Exclude Foreign Persons (NSW) - $198
    • Family Trust - Vesting - $249
    • Forgiveness of Debt - $121
    • Independent Contractors Agreement - $99
    • Investment Strategy for Self Managed Super 15/16 - $65
    • Investment Strategy for Self Managed Super 16/17 - $65
    • Investment Strategy for Self Managed Super 17/18 - $65
    • Investment Strategy for Self Managed Super 18/19 - $65
    • Investment Strategy for Self Managed Super 19/20 - $65
    • Loan Agreement (No Security) - $99
    • Minutes for Members to Inspect Books - $33
    • Minutes for Resigning Director - $33
    • Opening Minutes for the Unit Trust - $33
    • Partnership Deed - $220
    • Pension Pack for Self Managed Super - $299
    • Power Of Attorney By Company - $99
    • Product Disclosure Statement (general) - $66
    • Product Disclosure Statement (Pension only) - $99
    • Release of Unpaid Trust Entitlement - $121
    • Remove a Managing Director kit - $33
    • Remove and Replace a Director kit - $44
    • Replace Company Secretary kit - $44
    • Self Managed Superannuation Fund Deed - $149
    • SMSF - Minute to Appoint Administrator - $33
    • SMSF - Minute to Appoint an Auditor - $33
    • SMSF - Minute to Approve Financial Statements - $33
    • SMSF - Minute to Approve Financial Statements 07/08 - $33
    • SMSF - Minute to Approve Financial Statements 08/09 - $33
    • SMSF - Minute to Approve Financial Statements 09/10 - $33
    • SMSF - Minute to Insure The Members - $33
    • SMSF - Update Rules - $165
    • SMSF Commercial Property Assessment - $415
    • SMSF Full Valuation - $585
    • SMSF Kerbside Assessment - $415
    • SMSF Limited Recourse Borrowing Arrangement - $220
    • SMSF Subscription - $99
    • Statutory Declaration - $0
    • Terms of Trade (Non ROT) - $132
    • The new small business restructure roll-over rules in practice (White Paper) - $55
    • Transfer of Shares Kit - $0
    • Trust Distribution Minutes Library for 2008/09 - $99
    • Trust Distribution Minutes Library for 2009/10 - $99
    • Trust Distribution Minutes Library for 2010/11 - $99
    • Trust Distribution Minutes Library for 2011/12 - $99
    • Trust Distribution Minutes Library for 2012/13 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2012/13 - Single-Use - $110
    • Trust Distribution Minutes Library for 2013/14 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2013/14 - Single-Use - $110
    • Trust Distribution Minutes Library for 2014/15 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2014/15 - Single-Use - $110
    • Trust Distribution Minutes Library for 2015/16 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2015/16 - Single-Use - $110
    • Trust Distribution Minutes Library for 2016/17 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2016/17 - Single-Use - $110
    • Trust Distribution Minutes Library for 2017/18 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2017/18 - Single-Use - $110
    • Trust Distribution Minutes Library for 2018/19 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2018/19 - Single-Use - $110
    • Trust Distribution Minutes Library for 2019/20 - Multi-Use - $350
    • Trust Distribution Minutes Library for 2019/20 - Single-Use - $121
    • Unit Trust - $149
    • Unit Trust - Add New Member Kit - $110
    • Webinar Recording - Accessing Company & Trust Documents in Family Law - $77
    • Webinar Recording - Accountant Road Rules for Super - $77
    • Webinar Recording - All About Family Trusts - $66
    • Webinar Recording - Are Family Trusts “Done” as an Asset Protection Tool? - $77
    • Webinar Recording - Are you Ready for Bullying in the Workplace? - $66
    • Webinar Recording - Asset Protection - Dealing with Risk in Hard Times - $77
    • Webinar Recording - Avoiding Business Disputes - $77
    • Webinar Recording - Beneficiary Entitlements in Trusts - $77
    • Webinar Recording - Companies - Things you should know, but probably don’t! - $77
    • Webinar Recording - Dealing with Divorce - An Accountant’s Perspective - $77
    • Webinar Recording - Dealing with Mistakes and Variations in Family Trust Deeds - $77
    • Webinar Recording - Demise of the Accountants’ Exemption - Walking the line, post 1 July 2016 - $77
    • Webinar Recording - Distributing Capital from Family Trusts - $77
    • Webinar Recording - Do Pre-Nups Work Anymore? - $77
    • Webinar Recording - Employee Engagement and Share Plans - $77
    • Webinar Recording - Employee v Contractor - $77
    • Webinar Recording - Estate Planning Basics for Professional Advisers - $77
    • Webinar Recording - Family Trust v Family Court - Not a marriage made in Heaven - $77
    • Webinar Recording - Fixing Family Trust Deeds - $77
    • Webinar Recording - How does the 2016 Budget affect SMSF Trustees? - $77
    • Webinar Recording - Investment Restrictions for Self Managed Superannuation Funds - $75
    • Webinar Recording - Know Thy Business Structure - $77
    • Webinar Recording - Managing Trust UPEs - How to do it and potential tax exposures - $77
    • Webinar Recording - Maximising your Business Value - $77
    • Webinar Recording - Navigating Small Business Restructure Roll-overs - $77
    • Webinar Recording - Pitfalls that SMSF Trustees should avoid - $77
    • Webinar Recording - Private Company Cash - Division 7A Complications for Professional Advisors - $77
    • Webinar Recording - Project Do It - ATO Amnesty Information Session - $0
    • Webinar Recording - Small Business Tax and Financial Risks - $77
    • Webinar Recording - SMSF End of Year Essentials - $77
    • Webinar Recording - SMSFs and Related Party Loans - $77
    • Webinar Recording - Social Media in the Workplace - $77
    • Webinar Recording - Stimulus measures and year-end tax planning for companies and trusts - $77
    • Webinar Recording - Superannuation: Current status of the proposed changes - $77
    • Webinar Recording - The Powers and Problems of Trustees - $77
    • Webinar Recording - The Pros and Cons of Unit Trusts - $77
    • Webinar Recording - The Protected Super Myth’Conception - $77
    • Webinar Recording - The who, what, when & how of Family Trust Elections - $77
    • Webinar Recording - Time to Address the SMSF Sleeper - Estate Planning within the fund - $77
    • Webinar Recording - Tips and Traps for Property Investment in your SMSF - $77
    • Webinar Recording - Trust Tax Issues and CGT Small Business Concessions - $77
    • Webinar Recording - Trusts - Asset Protection on Peptides - $77
    • Webinar Recording - Trusts Revisited - $77
    • Webinar Recording - Understanding the 2017 Superannuation Changes - $77
    • Webinar Recording - Unit Trust v Family Trust - Which is Better for Investing? - $77
    • Webinar Recording - Untangling Discretionary Trusts – A Family Lawyer’s Perspective - $77
    • Webinar Recording - When a Will is not Simple - $77
    • Webinar Recording - Winding Up Trusts and Tax Consequences - $77
    • Webinar Recording - Year End Tax Planning - $77
    • Webinar Recording - You’ve Been Served! - How to deal with a family law subpoena - $77
    • webinar20201125 - Webinar Test 2 - $88
    • Website Terms And Conditions - $99
    • Will - Married or Defacto No Children - $77
    • Will - Married or Defacto with Children - $77
    • Will - Single No Children - $99
    • Will - Single With Children - $99
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Print Version Back

Research & Development Tax Incentive: An Overview (Part 1 of 3)

Issue: 560 - Tuesday, 15 October 2019

In this Issue

  1. Research & Development Tax Incentive: An Overview (Part 1 of 3)
  2. Can a single member company pass a special resolution to amend their company constitution?

1. Research & Development Tax Incentive: An Overview (Part 1 of 3)

By Dr Rita Choueiri and Berrin Daricili (William Buck)

In the Issue

This is the first of a three-part series introducing the Research & Development (R&D) Tax Incentive program, what it means and how it may apply to you. This issue will cover what the program is designed for, the benefits of claiming it, and discuss the entities that are allowed to access it. Part two of the series will focus on what types of projects can potentially qualify for a tax offset under the R&D Tax Incentive (i.e. eligible ‘R&D activities’) and part three will discuss the types of expenditures that can be claimed, before concluding with a summary of the application process.

What is the Research & Development Tax Incentive?

The R&D Tax Incentive is an Australian Government program which seeks to stimulate innovation and competition in the Australian economy by offsetting the costs and risks that might otherwise disincentivise businesses from undertaking R&D to create new or improved products, processes and services. This tax incentive is industry agnostic and is available to companies of all sizes engaging in R&D activities in the form of a cash refund or an offset against a company’s tax payable to the ATO.

The R&D Tax Incentive is a self-assessment program jointly administered by the Australian Taxation Office (ATO) and AusIndustry (on behalf of Innovation and Science Australia) in accordance with Division 355 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997) and Part III of the Industry Research and Development Act 1986 (Cth). AusIndustry oversees the eligibility and registration of R&D activities while the ATO manages the rules for eligible entities and expenditure.

What are the tax benefits?

The current tax benefits that can be accessed through the program are a 43.5% refundable R&D tax offset for companies with a grouped or aggregated turnover of under $20 million, and a 38.5% non- refundable R&D tax offset for companies with a grouped or aggregated turnover of above $20 million. Although there is no claimable ceiling, the tax offset is reduced to the company tax rate for deductions in excess of $100 million. Thus, as illustrated in the table below, small businesses in a tax loss position and an aggregated turnover of less than $20 million stand to benefit the greatest from this program as they may be eligible to receive the tax offset as a cash refund (see scenario 1 for companies with an aggregated turnover >$20M), giving them the much-needed cash flow to remain financially viable and competitive in today’s market. Refer to the table below for examples of benefits available for companies under different tax and aggregated turnover scenarios (these examples are based on an eligible R&D spend of $1M).

Summary of R&D Tax Incentive Benefit (Year Ended June 2019)

Aggregated Turnover

R&D Expenditure

Tax Rate

R&D Tax Offset Rate

Scenario 1
(Tax loss position)

Scenario 2
(Tax payable position)

< $20M

$1M

27.5%

43.5%

$435,000 cash refund

$160,000 tax offset

$20M – $50M

$1M

27.5%

38.5%

$110,000 tax offset*

$110,000 tax offset

> $50M

$1M

30%

38.5%

$85,000 tax offset*

$85,000 tax offset

*The non-refundable benefit can be carried forward and used in future income years

What are the requirements to claim the R&D Tax Incentive?

Three main requirements must be satisfied for businesses to access the R&D Tax Incentive:

  1. they must be eligible ‘R&D entities’ (discussed in this issue)
  2. they must be conducting eligible ‘R&D activities’ (to be discussed in part 2 of the series)
  3. they must be incurring eligible ‘R&D expenditure’ (to be discussed in part 3 of the series).

‘R&D entities’ – which businesses are eligible?

Under the ITAA 1997, eligible ‘R&D entities’ are companies that are either:

  1. incorporated under Australian law
  2. incorporated under foreign law but are an Australian resident for income purposes, or
  3. incorporated under foreign law and a resident of a country which Australia has a double tax agreement.

In other words, companies that are liable to pay income tax in Australia will be eligible R&D entities, unless they are deemed to be exempt entities (for instance, Commonwealth entities that do not pay tax and entities whose ordinary and statutory income are exempt from income tax cannot access the R&D Tax Incentive). Individuals and partnerships are therefore not eligible R&D entities; trusts are also ineligible, unless they are public trading trusts with corporate trustees.

It is also important to note that eligible R&D entities must ‘effectively own’ the know-how, intellectual property or other similar results arising from the R&D activities, have appropriate control over the day- to-day management and overall direction of the R&D activities, and must bear the financial burden of carrying out the R&D activities in order to rightfully obtain an R&D tax offset for those activities.

For further information on this topic, please contact:

Dr Rita Choueiri
Director, R&D Incentives
William Buck
williambuck.com
Ph: (03) 8823 6840
E: rita.choueiri@williambuck.com

Berrin Daricili
Manager, R&D Incentives
William Buck
williambuck.com
Ph: (03) 8823 6846
E: berrin.daricili@williambuck.com

Disclaimer: The content of this Bulletin is general information only. It is not legal advice. The statements and opinions are the expression of the author, not Law Central, and have not been checked for their accuracy, completeness or changes in the law. Law Central recommends you seek professional advice before taking any action based on the content of this Bulletin.

Related documents:

  • Company Constitution Update
  • Build a Company (ELodgement)
  • Confidentiality Agreement (Non Disclosure)

Related webinars:

  • Webinar - Accessing Company & Trust Documents In Family Law
  • Webinar Recording - Avoiding Business Disputes
  • Webinar Recording - Companies - Things You Should Know, But Probably Don’t!


2. Can a single member company pass a special resolution to amend their company constitution?

by John Wojtowicz (Director - Law Central Legal)

As our main Bulletin story does not contain any Gold and Platinum content this week, gold and platinum members can read on for a bonus case summary dealing with the issue of whether a single member company can pass a special resolution to amend their company constitution?

Platinum Members, click here to view content

Disclaimer: The content of this Bulletin is general information only. It is not legal advice. Law Central recommends you seek professional advice before taking any action based on the content of this Bulletin.

Related documents:

  • Company Constitution Update
  • Build a Company (ELodgement)
  • Confidentiality Agreement (Non Disclosure)

Related webinars:

  • Webinar - Accessing Company & Trust Documents In Family Law
  • Webinar Recording - Avoiding Business Disputes
  • Webinar Recording - Companies - Things You Should Know, But Probably Don’t!


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