Death and taxes – risk of personal liability for executors

Background A legal personal representative (LPR) is the person responsible for attending to all tasks required to administer the estate of a deceased person. An LPR has a wide range of duties and must take care to comply with the terms of the will (if applicable) and the relevant legislation when [...]

2019-09-26T11:30:18+00:00September 26th, 2019|

Granny flats – a lifestyle alternative for the elderly

Introduction Whilst most people express the desire to remain in their own home for as long as they can, for many, moving to some sort of alternative accommodation in later years becomes necessary. This could be the consequence of physical or mental frailty or just the desire for social company that, [...]

2019-09-26T11:08:51+00:00September 26th, 2019|

Are you a volunteer, employee or something else?

Background Lynette Weiland[1] (Weiland) had a long association with SA Basketball. She played as a junior and then progressed to various roles in the organisation, including referee co-ordinator, referee coach, court supervisor and also the position of court table commissioner. Weiland was injured in a fall at the entrance to an [...]

2019-09-18T13:18:54+00:00September 18th, 2019|

Gift to a non-existent organisation

Situation Mr Niall died leaving a bequest in his will[1] to the 'Order of Selesians' in India for the purposes of work among the poor in India' No organisation by the title 'Order of Selesians' or 'Order of Selesians in India' existed in Australia or India. 'Selesians' appeared to be a [...]

2019-09-18T13:12:19+00:00September 18th, 2019|

FBT and religious practitioners

Religious institutions providing fringe benefits to religious practitioners are exempt from fringe benefits tax (FBT) under section 57 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). Unlike some other FBT exemptions, the concession is not subject to a dollar cap and is a highly valued method of remunerating religious practitioners. [...]

2019-09-18T13:06:14+00:00September 18th, 2019|