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Personal injury compensation occupies a unique position in bankruptcy. Unlike most assets that vest in a trustee, pursuant to section 116(2)(g)(i) of the Act, compensation received for a personal injury may be protected.
Understanding the underlying value of a business is critical for accountants and financial advisors when providing guidance to their clients.
Whether it’s retirement planning, succession, or an eventual business sale, transactions involving private business interests such as transfers to a trust, self-managed superannuation funds or between family members, can have direct tax implications driven by market value.
With Payday Super now in effect and the first FY27 superannuation payment deadlines having passed, that uncertainty remains. While the ATO has introduced the Voluntary Disclosure Statement process for reporting unpaid superannuation obligations, it has not yet clarified what constitutes timely reporting for the purpose of determining whether a DPN is capable of remittance or becomes a lockdown DPN.
WCT Advisory acknowledges this Country and its Traditional Custodians. We recognise their connection to Country and their role in caring for and maintaining Country over thousands of years. We pay our respects to the Elders, those who have passed into the Dreaming; those here today; those of tomorrow.
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