Publications

Publications of David Garde, tax lawyer, The Tax Objection

Having individuals as trustees of SMSFs

SMSF Magazine, 1 October 2008

Abstract: Examines the choice between individual members acting as the trustee of a self managed fund or using a company instead. Demonstrates that using a company is not only more convenient, it can be a lot cheaper than many people think especially if you know how to take advantage of the reduced ASIC fees opportunity. In contrast, the unpredicatable expense of having individual trustees can arise if there are changes in the membership of the fund.

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What Tony Negline said in THE AUSTRALIAN about this publication …

Redoing the deed

SMSF Magazine, 1 July 2009

Abstract: SMSFs are contained in deeds. This is a look at the laws that apply to these deeds and what is needed to make them work. Deeds and efforts to change them require some formalities. Some times these efforts are not enough and the parties find this out in court proceedings. How to go about changing the rules of a SMSF contained in one or more predecessor deeds is discussed.

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Shelf Organisations

Australian Accountant (journal of CPA Australia), 1 September 1994

Abstract: Accountants are taking avoidable risks by using unlicensed suppliers of companies, trusts and superannuation funds for their clients. Legal Practice Board v Computer Accounting and Tax Pty Ltd (2007) WASC 184 (Frigger’s Case) is an instance of this that made it to the courts.

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Presentations

Resolving disputes for clients with the Tax Office today (2019)

The Australian Taxation Office has now sanctioned distinct ways of resolving tax disputes and there has been an expansion of resources available to taxpayers to assist with dispute resolution with the Tax Office. Objection rights still underpin taxpayer rights to challenge assessments but a number of different approaches to resolve tax disputes can now be considered and, in various circumstances, there is support with costs of the challenge. Implications of particular approaches and what may be effective in terms of both time and money are considered.

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What accountants should know about the modern deed (2018)

This presentation is a follow on from the article “Redoing the deed” done for SMSF Magazine (see above). It considers deeds as a special kind of legal documents and gives an insight into their attributes taking into account the guidance about deeds that can be drawn from a number of Australian cases that addressed the impact of deeds.

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Unit Trusts and the transparent entity (2015)