Due Diligence Checklist: Purchasing a Business

Buying a business requires careful consideration of various choices. This checklist highlights common areas that must be considered when buying a business. A business can be purchased by purchasing either the business’s assets or the shares in the company or interests in the trust. It is important to conduct a thorough due diligence review before […]

What is TBAR?

‘TBAR’ stands for transfer balance account report and is a document notifying the ATO when a Fund member has triggered a transfer balance account event in relation to their transfer balance cap. The transfer balance cap applies from the 1st July 2017 and limits the total amount of superannuation that is transferred into retirement phase […]