by Gavel Law | Nov 27, 2025 | Finance & Investment Law, Private Wealth, Superannuation, Taxation Law, Trusts
Here’s a summary of the latest developments (as of October/November 2025) concerning the proposed Division 296 of the Income Tax Assessment Act 1997 (“Div 296”) superannuation-tax measure in Australia, including key changes, status and next steps. What is Div 296?...
by Gavel Law | Apr 4, 2023 | Commercial Law, Corporate Law, Gavel Law, Private Equity, Superannuation, Taxation Law
In ZG Operations v Jamsek the Full Federal Court has determined that section 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth) (SGA Act) does not apply to an independent contractor relationship where the worker uses a company, trust or other...
by Gavel Law | Feb 21, 2023 | Gavel Law, Private Wealth, Superannuation, Taxation Law
The Federal Government has launched an assault against those with “large” superannuation balances The Federal Government has launched an assault against those with “large” superannuation balances and has proposed radical changes which will affect super balances over...
