Cassab & Associates E-Newsletter Issue #15
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This month we have a special budget edition, looking at how the 2017-18 Federal Budget might impact the property sector.
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Secure act 1 page flyer
This document summarizes key provisions of the SECURE Act that was signed into law in December 2019 and their effective timing. Some of the major changes include increasing the required minimum distribution age to 72, expanding auto-enrollment safe harbor plans to allow for 15% auto-escalation of contributions, and enabling more small businesses to participate in pooled employer plans starting in 2021. Regulations will need to be drafted for some provisions before they can be implemented. Plan documents do not need to be amended until the end of 2022 but operations must reflect mandatory changes by their effective dates.
Your Taxes 2013 - What will change (and what won't)
Several tax hikes, some tax breaks. Now that the fiscal cliff deal assembled in Congress is becoming law, it is time to look at some of the tax law changes that will result.
Trust and Estate Planning
The document summarizes a tax update seminar on trust and estate planning. It discusses recently enacted Arkansas legislation including the Arkansas Uniform Directed Trust Act, Arkansas grantor trust rules, and Arkansas qualified spousal trusts. It also discusses potential implications of the proposed SECURE Act including changes to RMD ages, 529 plans, and stretch IRAs. Common errors in trust accounting, Form 990 filing, missed elections, grantor trust reporting, and GST exemption allocation are identified as the top 5 bungles in estate planning.
Small Business Tax Tips
This document outlines 5 key tax issues for small business owners to consider in 2017:
1. Affordable Care Act reporting requirements - Applicable large employers must report healthcare coverage details on Form 1095-C by March 2, 2017.
2. Accelerated W-2 filing - A new law requires employers to file W-2s by January 31, 2017 instead of the usual February deadline.
3. Accelerated depreciation - Equipment purchased and put into use by December 31, 2016 is eligible for Section 179 deductions and bonus depreciation.
4. 401(k) tax credit - Businesses starting a 401(k) plan this year can claim a tax credit for
Homeowners\' Association Update
This document summarizes changes to Florida statutes regarding homeowners associations. The key points are:
1) Property owners, including those who acquire title through foreclosure, are jointly liable for unpaid association assessments prior to transfer of title.
2) Associations can place liens on properties for unpaid assessments and foreclose on these liens like a mortgage.
3) Before foreclosing, associations must provide owners written demand and 45 days to pay all amounts due, including interest and fees.
Tax busting checklist
This document provides a tax busting checklist for business owners, including paying a wage to a spouse or children who help with the business to reduce taxable profits, changing the accounting year end to make use of overlap relief, having a pre-year end tax planning meeting with an accountant, allocating profits to a lower earning spouse if they become a business partner, gifting shares to pass dividend income to a spouse, and optionally paying Class 2 national insurance as a sole trader to build up entitlement to the state pension.
Individual tax summary
The new law imposes a new tax rate structure with seven tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The top rate was reduced from 39.6% to 37% and applies to taxable income above $500,000 for single taxpayers, and $600,000 for married couples filing jointly. The rates applicable to net capital gains and qualified dividends were not changed. The “kiddie tax” rules were simplified. The net unearned income of a child subject to the rules will be taxed at the capital gain and ordinary income rates that apply to trusts and estates. Thus, the child's tax is unaffected by the parent's tax situation or the unearned income of any siblings.
EXECUTIVE BONUS PROGRAM
PAY LIFE INSURANCE PREMIUMS THROUGH COMPANY FOR BUSINESS OWNER AND EXECUTIVES. DEDUCT PREMIUMS
AS BUSINESS EXPENSE.
Recommended
Secure act 1 page flyer
This document summarizes key provisions of the SECURE Act that was signed into law in December 2019 and their effective timing. Some of the major changes include increasing the required minimum distribution age to 72, expanding auto-enrollment safe harbor plans to allow for 15% auto-escalation of contributions, and enabling more small businesses to participate in pooled employer plans starting in 2021. Regulations will need to be drafted for some provisions before they can be implemented. Plan documents do not need to be amended until the end of 2022 but operations must reflect mandatory changes by their effective dates.
Your Taxes 2013 - What will change (and what won't)
Several tax hikes, some tax breaks. Now that the fiscal cliff deal assembled in Congress is becoming law, it is time to look at some of the tax law changes that will result.
Trust and Estate Planning
The document summarizes a tax update seminar on trust and estate planning. It discusses recently enacted Arkansas legislation including the Arkansas Uniform Directed Trust Act, Arkansas grantor trust rules, and Arkansas qualified spousal trusts. It also discusses potential implications of the proposed SECURE Act including changes to RMD ages, 529 plans, and stretch IRAs. Common errors in trust accounting, Form 990 filing, missed elections, grantor trust reporting, and GST exemption allocation are identified as the top 5 bungles in estate planning.
Small Business Tax Tips
This document outlines 5 key tax issues for small business owners to consider in 2017:
1. Affordable Care Act reporting requirements - Applicable large employers must report healthcare coverage details on Form 1095-C by March 2, 2017.
2. Accelerated W-2 filing - A new law requires employers to file W-2s by January 31, 2017 instead of the usual February deadline.
3. Accelerated depreciation - Equipment purchased and put into use by December 31, 2016 is eligible for Section 179 deductions and bonus depreciation.
4. 401(k) tax credit - Businesses starting a 401(k) plan this year can claim a tax credit for
Homeowners\' Association Update
This document summarizes changes to Florida statutes regarding homeowners associations. The key points are:
1) Property owners, including those who acquire title through foreclosure, are jointly liable for unpaid association assessments prior to transfer of title.
2) Associations can place liens on properties for unpaid assessments and foreclose on these liens like a mortgage.
3) Before foreclosing, associations must provide owners written demand and 45 days to pay all amounts due, including interest and fees.
Tax busting checklist
This document provides a tax busting checklist for business owners, including paying a wage to a spouse or children who help with the business to reduce taxable profits, changing the accounting year end to make use of overlap relief, having a pre-year end tax planning meeting with an accountant, allocating profits to a lower earning spouse if they become a business partner, gifting shares to pass dividend income to a spouse, and optionally paying Class 2 national insurance as a sole trader to build up entitlement to the state pension.
Individual tax summary
The new law imposes a new tax rate structure with seven tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The top rate was reduced from 39.6% to 37% and applies to taxable income above $500,000 for single taxpayers, and $600,000 for married couples filing jointly. The rates applicable to net capital gains and qualified dividends were not changed. The “kiddie tax” rules were simplified. The net unearned income of a child subject to the rules will be taxed at the capital gain and ordinary income rates that apply to trusts and estates. Thus, the child's tax is unaffected by the parent's tax situation or the unearned income of any siblings.
EXECUTIVE BONUS PROGRAM
PAY LIFE INSURANCE PREMIUMS THROUGH COMPANY FOR BUSINESS OWNER AND EXECUTIVES. DEDUCT PREMIUMS
AS BUSINESS EXPENSE.
2011 - 2012 Estate Planning Update
This document provides an estate planning update for 2011-2012. It discusses potential changes to the minimum distribution rules for inherited retirement plan benefits. It also covers proposals for the Uniform Trust Code in Minnesota, the estate tax exemption amount and portability, and proposed legislation for fiscal year 2012. The document provides details on drafting trusts to take advantage of the new qualified small business and farming deduction in Minnesota.
Not-For-profit October Viewpoint: IRS Announces No Change In Benefit Plan Lim...
On October 21, 2015, the IRS announced the 2016 cost-of-living adjustments applicable to dollar
limitations for retirement plans and other items. View the whitepaper for a table with more information.
2015 Retirement Plan Updates
TriStar Pension Consulting presents changes to Retirement plans like 401(k)'s in the year 2015 along with pending legislation. Find out what is happening in Washington and how it will affect your Retirement Plan.
Warning: 7 Things you Must Know About Inheritance Tax
Inheritance tax is payable in the UK on estates worth more than £325,000. It is charged at 40% on the portion of an estate above this threshold. The tax generally must be paid within 6 months of the date of death. Around 2.6% of estates pay inheritance tax annually after exemptions and exclusions. There are several steps people can take to reduce their taxable estate, such as making lifetime gifts to spouses or family, setting up trusts, leaving money to charity, and purchasing life insurance where the payout is put into a trust.
2009 New Home Tax Credit F
The document summarizes updates to the tax credit for first-time homebuyers. It provides details on who is eligible for the tax credit, including first-time homebuyers who can receive up to $8,000 and current homeowners who have owned a primary residence for 5 of the last 8 years who can receive up to $6,500. It also outlines the new deadlines to purchase a home to qualify for the credit and increased income limits for eligibility.
Property Tax Article 4
The document summarizes concerns raised by an Auckland accountant about New Zealand's proposed "Bright-Line Test for Residential Land" legislation. Specifically, it notes that the bill uses acquisition and sale dates that taxpayers may not be familiar with, potentially resulting in unexpected tax bills. It also discusses increased compliance costs, unfair penalties for one-time sellers, and complexities around family arrangements and determining repairs vs improvements. The accountant hopes the government will refine the bill to make it fairer and more workable.
Save Taxes By Hiring a Veteran Before the Opportunity Vanishes
Can your business use a hefty tax credit? Thanks to the federal Work Opportunity Credit (WOTC), you could qualify for a credit of up to $9,600 per veteran if you hire an eligible vet by the end of the year. Of course you will need to move quickly to make it happen.
Finance bill measures to be reinstated
The government will reintroduce measures that were dropped from the 2017 Finance Bill, including backdating some changes to April 2017. Key measures to be reintroduced are reductions to the money purchase annual allowance and pensions advice allowance, changes to non-domiciled tax rules, and recalculation of disproportionate bond gains. Additionally, the dividend allowance will be cut from £5,000 to £2,000 starting in 2018/19, mainly impacting small and medium business owners who take profits as dividends.
Superannuation Changes Snapshot
The document summarizes upcoming changes to Australia's superannuation system that will take effect from July 2017. Key changes include lowering the concessional contributions limit to $25,000, reducing the non-concessional contributions cap to $100,000 annually, and capping the total amount that can be transferred into retirement phase at $1.6 million. Additional measures include allowing unused concessional caps to be carried forward for those with balances under $500,000 and removing the tax exemption on earnings from transition to retirement income streams. The changes aim to simplify and strengthen the superannuation system for Australians planning for retirement.
Federal budget 2014 highlights
The 2014 Canadian budget contains several tax changes affecting trusts and estates, donations, non-profit organizations, and eligible capital property. Starting in 2016, trusts and estates will be subject to the highest personal income tax rate instead of benefiting from lower marginal rates. Estates will also be required to have a calendar year-end as of 2015. The budget proposes more flexibility for estates to claim donations on tax returns starting in 2016. The government intends to review whether non-profits' tax exemptions are being used improperly but this will not apply to registered charities. There will also be consultations to replace the eligible capital property regime with a new capital cost allowance class having a 100% inclusion rate and 5% declining balance depreci
Roth 457 Education Module
One of a suite of individual retirement education modules created for Nationwide Financial, the Retirement Goals Education Module explains the difference between a traditional and a Roth 457 plan.
The module system gives retirement specialists the ability to create longer, fully customizable presentations by allowing them to mix, match and combine individual modules in the suite. This enables the sales force a greater flexibility in planning meetings and answering individual plan and participant needs.
Bankruptcy vs Consumer Proposal
This document provides information about bankruptcy and consumer proposals in Canada. It explains that bankruptcy is for those with over $1,000 in debt and under $250,000 in unsecured debt, and must be filed by a licensed trustee. A consumer proposal allows payments based on income over a period of 9 months to 5 years, after which contact from creditors must cease. The bankruptcy will be reported on a credit rating for 7 years, while a completed proposal is reported for a shorter period.
Zacs-Franchise-Investment
Zac's Hamburgers provides an estimate of initial investment costs for opening a new franchise restaurant. The initial franchise fee is $25,000 paid upfront. Additional startup expenses range from $94,500 to $173,000 including costs for lease deposits, leasehold improvements, equipment, permits, signs, insurance, inventory, grand opening advertising, utilities, and additional operating funds for the first three months. The total initial investment estimate ranges from $119,500 to $198,000 depending on specific lease and supply costs. Franchisees should contact MBB Management for more details on franchise opportunities.
Boston Elderlaw Attorneys, Cohen & Oalican, discuss the Deficit Reduction act
Boston Medicare Attorneys Cohen & Oalican discuss the Deficit Reduction act and its impact on their Elder Law Clients in Boston, Raynham and Andover.
On February 8, 2006, President Bush signed the Deficit Reduction Act of 2005.
The Deficit Reduction Act of 2005 significantly changes Federal Medicaid laws.
The three most important changes concern:
1. The transfer of assets to qualify for Medicaid;
2. Medicaid annuities;
3. Medicaid’s treatment of the primary residence.
The Ledbetter Fair Pay Act
The Ledbetter Fair Pay Act was signed into law in 2009 to reverse a Supreme Court decision regarding the statute of limitations for filing pay discrimination claims. It extends the statute of limitations to effectively as long as the alleged pay disparity continues by restarting the time clock with each paycheck. The Act also applies to other forms of discrimination covered by Title VII, ADA, and ADEA. It allows retirees and certain family members to file claims even after the original plaintiff is deceased.
2014 T1 Tax Update
This document provides an overview of tax rates and limits that took effect in 2014 for both federal and British Columbia taxes. Some key updates include: increases to certain tax credits for fitness, adoption, and family tax cuts; changes to dividend tax rates and capital gains exemptions; and the re-introduction of BC's sales tax credit to replace the HST. It also outlines staffing changes and procedures for preparing 2014 tax returns.
Real Estate Investors Powerpoint 2010
This document provides an overview of tax strategies for real estate investors. It discusses how to structure income and expenses to minimize taxes through deductions, credits, and tax-advantaged business entities like S-corporations. Key strategies include maximizing depreciation by breaking out property components, avoiding self-employment taxes through S-corps, employing family members, and establishing medical reimbursement plans. The document emphasizes the importance of tax planning and coaching services to legally reduce tax liability.
Tax, Benefits and Nonprofit Organizations Alert: American Taxpayer Relief Act...
The American Taxpayer Relief Act of 2012 permanently extends lower individual income tax rates for income under $400,000 and reinstates the "Pease limitation", which reduces itemized deductions including charitable deductions for individuals with over $250,000 income. The act also reinstates increased limits for contributions of real property and IRAs for charitable deductions and extends deductions for food donations and S corporations contributions through 2013. However, it does not extend enhanced deductions for book donations or computer contributions past 2011.
First Class Accounts September 2013
This document provides an overview of payroll tips and tricks including:
1. Key changes to payroll regulations in 2013/14 such as superannuation and wage increases.
2. An introduction to Fair Work regulations regarding minimum employment standards and potential fines for noncompliance.
3. Common payroll risks like incorrect payment of wages, penalties for misclassifying employees as contractors, and record keeping requirements.
Do You Owe Federal Taxes?
Once filed, Federal Tax Liens are difficult to remove but there are several options. Last year over 950,000 liens were filed and that number is expected to increase sharply. The quickest way to remove a lien is to pay the full tax amount owed. Other options include filing an Offer in Compromise if unable to pay, applying for a surety bond, contacting the Taxpayer Advocate's office if there are issues, or hiring a professional tax resolution company to help resolve the matter. Federal Tax Liens significantly damage credit scores so it is important to address any liens as soon as possible.
Tax changes for private corporations
Finance Minister Bill Morneau provided numerous updates to the proposed changes to the taxation of private corporations and their shareholders, which were first introduced back in July as part of a consultation paper and draft tax legislation. In this edition of Monthly Perspectives, we update you on these changes.
How Your Company is Affected by the CARES Act and Related Legislation
"Idea to IPO" Webinar description:
The U.S. government is providing relief and stimulating the economy through the $2 TRILLION CARES Act of 2020 and other measures to help corporations, small businesses, and people laid off due to the COVID-19 crisis.
The speaker will discuss:
1) What is the CARES Act of 2020?
2) What does the CARES Act of 2020 hope to achieve?
3) Will there be follow up programs to come?
4) How can entrepreneurs and small businesses benefit from the CARES ACT of 2020?
5) How does one go about applying for grants and loans administered under the CARES ACT of 2020?
6) What are the new rules relating to sick leave and paid leave?
7) What COVID-19 related tax incentives are available to companies?
and more!
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2011 - 2012 Estate Planning Update
This document provides an estate planning update for 2011-2012. It discusses potential changes to the minimum distribution rules for inherited retirement plan benefits. It also covers proposals for the Uniform Trust Code in Minnesota, the estate tax exemption amount and portability, and proposed legislation for fiscal year 2012. The document provides details on drafting trusts to take advantage of the new qualified small business and farming deduction in Minnesota.
Not-For-profit October Viewpoint: IRS Announces No Change In Benefit Plan Lim...
On October 21, 2015, the IRS announced the 2016 cost-of-living adjustments applicable to dollar
limitations for retirement plans and other items. View the whitepaper for a table with more information.
2015 Retirement Plan Updates
TriStar Pension Consulting presents changes to Retirement plans like 401(k)'s in the year 2015 along with pending legislation. Find out what is happening in Washington and how it will affect your Retirement Plan.
Warning: 7 Things you Must Know About Inheritance Tax
Inheritance tax is payable in the UK on estates worth more than £325,000. It is charged at 40% on the portion of an estate above this threshold. The tax generally must be paid within 6 months of the date of death. Around 2.6% of estates pay inheritance tax annually after exemptions and exclusions. There are several steps people can take to reduce their taxable estate, such as making lifetime gifts to spouses or family, setting up trusts, leaving money to charity, and purchasing life insurance where the payout is put into a trust.
2009 New Home Tax Credit F
The document summarizes updates to the tax credit for first-time homebuyers. It provides details on who is eligible for the tax credit, including first-time homebuyers who can receive up to $8,000 and current homeowners who have owned a primary residence for 5 of the last 8 years who can receive up to $6,500. It also outlines the new deadlines to purchase a home to qualify for the credit and increased income limits for eligibility.
Property Tax Article 4
The document summarizes concerns raised by an Auckland accountant about New Zealand's proposed "Bright-Line Test for Residential Land" legislation. Specifically, it notes that the bill uses acquisition and sale dates that taxpayers may not be familiar with, potentially resulting in unexpected tax bills. It also discusses increased compliance costs, unfair penalties for one-time sellers, and complexities around family arrangements and determining repairs vs improvements. The accountant hopes the government will refine the bill to make it fairer and more workable.
Save Taxes By Hiring a Veteran Before the Opportunity Vanishes
Can your business use a hefty tax credit? Thanks to the federal Work Opportunity Credit (WOTC), you could qualify for a credit of up to $9,600 per veteran if you hire an eligible vet by the end of the year. Of course you will need to move quickly to make it happen.
Finance bill measures to be reinstated
The government will reintroduce measures that were dropped from the 2017 Finance Bill, including backdating some changes to April 2017. Key measures to be reintroduced are reductions to the money purchase annual allowance and pensions advice allowance, changes to non-domiciled tax rules, and recalculation of disproportionate bond gains. Additionally, the dividend allowance will be cut from £5,000 to £2,000 starting in 2018/19, mainly impacting small and medium business owners who take profits as dividends.
Superannuation Changes Snapshot
The document summarizes upcoming changes to Australia's superannuation system that will take effect from July 2017. Key changes include lowering the concessional contributions limit to $25,000, reducing the non-concessional contributions cap to $100,000 annually, and capping the total amount that can be transferred into retirement phase at $1.6 million. Additional measures include allowing unused concessional caps to be carried forward for those with balances under $500,000 and removing the tax exemption on earnings from transition to retirement income streams. The changes aim to simplify and strengthen the superannuation system for Australians planning for retirement.
Federal budget 2014 highlights
The 2014 Canadian budget contains several tax changes affecting trusts and estates, donations, non-profit organizations, and eligible capital property. Starting in 2016, trusts and estates will be subject to the highest personal income tax rate instead of benefiting from lower marginal rates. Estates will also be required to have a calendar year-end as of 2015. The budget proposes more flexibility for estates to claim donations on tax returns starting in 2016. The government intends to review whether non-profits' tax exemptions are being used improperly but this will not apply to registered charities. There will also be consultations to replace the eligible capital property regime with a new capital cost allowance class having a 100% inclusion rate and 5% declining balance depreci
Roth 457 Education Module
One of a suite of individual retirement education modules created for Nationwide Financial, the Retirement Goals Education Module explains the difference between a traditional and a Roth 457 plan.
The module system gives retirement specialists the ability to create longer, fully customizable presentations by allowing them to mix, match and combine individual modules in the suite. This enables the sales force a greater flexibility in planning meetings and answering individual plan and participant needs.
Bankruptcy vs Consumer Proposal
This document provides information about bankruptcy and consumer proposals in Canada. It explains that bankruptcy is for those with over $1,000 in debt and under $250,000 in unsecured debt, and must be filed by a licensed trustee. A consumer proposal allows payments based on income over a period of 9 months to 5 years, after which contact from creditors must cease. The bankruptcy will be reported on a credit rating for 7 years, while a completed proposal is reported for a shorter period.
Zacs-Franchise-Investment
Zac's Hamburgers provides an estimate of initial investment costs for opening a new franchise restaurant. The initial franchise fee is $25,000 paid upfront. Additional startup expenses range from $94,500 to $173,000 including costs for lease deposits, leasehold improvements, equipment, permits, signs, insurance, inventory, grand opening advertising, utilities, and additional operating funds for the first three months. The total initial investment estimate ranges from $119,500 to $198,000 depending on specific lease and supply costs. Franchisees should contact MBB Management for more details on franchise opportunities.
Boston Elderlaw Attorneys, Cohen & Oalican, discuss the Deficit Reduction act
Boston Medicare Attorneys Cohen & Oalican discuss the Deficit Reduction act and its impact on their Elder Law Clients in Boston, Raynham and Andover.
On February 8, 2006, President Bush signed the Deficit Reduction Act of 2005.
The Deficit Reduction Act of 2005 significantly changes Federal Medicaid laws.
The three most important changes concern:
1. The transfer of assets to qualify for Medicaid;
2. Medicaid annuities;
3. Medicaid’s treatment of the primary residence.
The Ledbetter Fair Pay Act
The Ledbetter Fair Pay Act was signed into law in 2009 to reverse a Supreme Court decision regarding the statute of limitations for filing pay discrimination claims. It extends the statute of limitations to effectively as long as the alleged pay disparity continues by restarting the time clock with each paycheck. The Act also applies to other forms of discrimination covered by Title VII, ADA, and ADEA. It allows retirees and certain family members to file claims even after the original plaintiff is deceased.
2014 T1 Tax Update
This document provides an overview of tax rates and limits that took effect in 2014 for both federal and British Columbia taxes. Some key updates include: increases to certain tax credits for fitness, adoption, and family tax cuts; changes to dividend tax rates and capital gains exemptions; and the re-introduction of BC's sales tax credit to replace the HST. It also outlines staffing changes and procedures for preparing 2014 tax returns.
Real Estate Investors Powerpoint 2010
This document provides an overview of tax strategies for real estate investors. It discusses how to structure income and expenses to minimize taxes through deductions, credits, and tax-advantaged business entities like S-corporations. Key strategies include maximizing depreciation by breaking out property components, avoiding self-employment taxes through S-corps, employing family members, and establishing medical reimbursement plans. The document emphasizes the importance of tax planning and coaching services to legally reduce tax liability.
Tax, Benefits and Nonprofit Organizations Alert: American Taxpayer Relief Act...
The American Taxpayer Relief Act of 2012 permanently extends lower individual income tax rates for income under $400,000 and reinstates the "Pease limitation", which reduces itemized deductions including charitable deductions for individuals with over $250,000 income. The act also reinstates increased limits for contributions of real property and IRAs for charitable deductions and extends deductions for food donations and S corporations contributions through 2013. However, it does not extend enhanced deductions for book donations or computer contributions past 2011.
First Class Accounts September 2013
This document provides an overview of payroll tips and tricks including:
1. Key changes to payroll regulations in 2013/14 such as superannuation and wage increases.
2. An introduction to Fair Work regulations regarding minimum employment standards and potential fines for noncompliance.
3. Common payroll risks like incorrect payment of wages, penalties for misclassifying employees as contractors, and record keeping requirements.
Do You Owe Federal Taxes?
Once filed, Federal Tax Liens are difficult to remove but there are several options. Last year over 950,000 liens were filed and that number is expected to increase sharply. The quickest way to remove a lien is to pay the full tax amount owed. Other options include filing an Offer in Compromise if unable to pay, applying for a surety bond, contacting the Taxpayer Advocate's office if there are issues, or hiring a professional tax resolution company to help resolve the matter. Federal Tax Liens significantly damage credit scores so it is important to address any liens as soon as possible.
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Not-For-profit October Viewpoint: IRS Announces No Change In Benefit Plan Lim...
Not-For-profit October Viewpoint: IRS Announces No Change In Benefit Plan Lim...
Warning: 7 Things you Must Know About Inheritance Tax
Warning: 7 Things you Must Know About Inheritance Tax
Save Taxes By Hiring a Veteran Before the Opportunity Vanishes
Save Taxes By Hiring a Veteran Before the Opportunity Vanishes
Boston Elderlaw Attorneys, Cohen & Oalican, discuss the Deficit Reduction act
Boston Elderlaw Attorneys, Cohen & Oalican, discuss the Deficit Reduction act
Tax, Benefits and Nonprofit Organizations Alert: American Taxpayer Relief Act...
Tax, Benefits and Nonprofit Organizations Alert: American Taxpayer Relief Act...
Similar to Cassab & Associates E-Newsletter Issue #15
Tax changes for private corporations
Finance Minister Bill Morneau provided numerous updates to the proposed changes to the taxation of private corporations and their shareholders, which were first introduced back in July as part of a consultation paper and draft tax legislation. In this edition of Monthly Perspectives, we update you on these changes.
How Your Company is Affected by the CARES Act and Related Legislation
"Idea to IPO" Webinar description:
The U.S. government is providing relief and stimulating the economy through the $2 TRILLION CARES Act of 2020 and other measures to help corporations, small businesses, and people laid off due to the COVID-19 crisis.
The speaker will discuss:
1) What is the CARES Act of 2020?
2) What does the CARES Act of 2020 hope to achieve?
3) Will there be follow up programs to come?
4) How can entrepreneurs and small businesses benefit from the CARES ACT of 2020?
5) How does one go about applying for grants and loans administered under the CARES ACT of 2020?
6) What are the new rules relating to sick leave and paid leave?
7) What COVID-19 related tax incentives are available to companies?
and more!
Federal budget guide 2018 mazars australia_9th may
Mr Scott Morrison, the Federal Treasurer, has handed down his third Budget on 8 May 2018. Mr Morrison said the Budget is focused on further strengthening the economy to “guarantee the essentials Australians rely on” and “responsibly repair the budget”.
With a deficit of $18.2b in 2017/18 and $14.5b in 2018/19, the Budget is forecast to return to a balance of $2.2b in 2019/20 and a projected surplus of $11b in 2020/21.
The government is proposing a three-step, seven-year plan to make personal income tax “lower, fairer and simpler”. The Budget also contains additional measures to counter the black economy, particularly in response to the final report from the Black Economy Taskforce, including expanding the taxable payments reporting system. Additionally, the Budget contains a range of measures intended to ensure the integrity of the tax and superannuation system.
BCNWinter 2015_web_Jarrod Chitiz
The document provides information about recent changes to mortgage and finance regulations in Australia. The Australian Prudential Regulatory Authority (APRA) has influenced lenders to be more prudent, which will impact the property market. The state budget removed the $3,000 First Home Owners Grant for established homes, though stamp duty concessions remain. The document also provides contact information for a finance broker and answers a question about how credit scores are calculated based on credit history, applications, and accounts.
Reia news no45_may15 courtesy of carlos & linda
REIA News May 2015 - Budget Issue
The May issue of REIA News has just be released.
In this issue:
• Detailed Budget Analysis for the Real Estate Sector
• Are falling home ownership levels reversible?
• In the company of strangers
• What the new foreign investment rules mean for you
• Time for action on housing affordability
Best Regards
Linda & Carlos Debello
“Your Local Sales & Property Management Specialist”
LJ Gilland Real Estate Pty Ltd (http://www.ljgrealestate.com.au)
PO BOX 19
ZILLMERE 4034
(07) 3263 6085
0400 833 800 (Mob 1)
0413 560 808 (Mob 2)
0409 995 578 (Linda)
http://www.facebook.com/ljgrealestate & Find Us on Google+
http://www.ljgrealestate.com.au/index.php?lan=ch
Confidential email:- The information in this message is intended for the recipient name on this email. If you are not the recipient please do not read, copy distribute or act upon the message as the information it contains may be privileged. If you have received this message in error, please notify the writer by return email. Thank you very much for your assistance in this matter and your co-operation
esm68_spreads
The document discusses several topics:
1) The new Lifetime ISA (LISA) being introduced in 2017 aims to help young people save for both a first home and retirement by allowing contributions of up to £4,000 per year with a 25% government bonus.
2) Under the LISA, savings and bonuses can be withdrawn tax-free from age 60 or to purchase a first home worth up to £450,000. Contributions can be made until age 50.
3) Brexit may impact financial markets in the short-term ahead of the June 23rd EU referendum, but constant changes based on short-term events is generally counterproductive for long-term investment. The impacts of either
Paycheck Protection Program Q & A
Based on Treasury Guidance as of 4/6/2020, Donaldson Legal Counseling PLLC presents Q & A of the Paycheck Protection Program from the CARES Act
https://attorneylawny.com/paycheck-protection-program/
Six Strategies to Help Retirees Reduce Taxes (3)
An immediate annuity can provide increased monthly cash flow for retirees by converting premium payments into guaranteed monthly payments for life or a term of years. While tax-free bonds are a popular source of income, an annuity may provide higher cash flow due to a portion of payments being tax-free as a return of principal. A hypothetical example showed an annuity providing $17,918 more annual spendable income than tax-free bonds. However, annuities do not leave assets for heirs unless a refund feature is purchased.
The Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 - An...
The Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 aims to tax undisclosed foreign income and assets and prosecute related violations. The bill applies to Indian residents and companies holding foreign assets or income not previously disclosed. Undisclosed foreign assets and income will be taxed at 30% plus penalties, with imprisonment of up to 10 years for willful evasion. The bill provides a one-time compliance window to disclose foreign assets and income in tax returns for assessment year 2016-17 at a tax rate of 30% plus penalty, without reopening past assessments. However, disclosures may still lead to proceedings under other laws and do not conflict with double taxation avoidance agreements. The bill grants tax authorities significant
PLT Summer 2015 Wagner
The document discusses changes to the UK tax-free childcare scheme. The introduction has been delayed until 2017 following a Supreme Court challenge. This gives employed workers more time to assess the financial implications as many may be disadvantaged under the new scheme. It also provides relief for expectant parents who would have otherwise missed out on childcare vouchers. The maximum amount that can be earned tax-free from renting out rooms in your home will increase to £7,500 per year from April 2016.
Non uk domiciliaries tax reform approaching final form
This document summarizes recent tax reforms in the UK that will affect non-UK domiciled individuals, or "non-doms". Key points include:
- Reforms will treat long-term UK residents and those born in the UK as UK domiciled from April 2017, ending access to the remittance basis of taxation.
- Transitional reliefs include rebasing foreign assets to April 2017 values and a two-year window to separate mixed funds.
- Protections are introduced for trusts settled by affected individuals before 2017, but gains will still be taxed if benefits are received by close family.
- Payments to non-UK resident beneficiaries will no longer offset trust gains, closing an avoidance opportunity
Investment Insights for January 2018
What does the new Tax Cuts and Jobs Act mean for you? Our January Investment Insights explores the key points of the most significant overhaul of the tax system since '86, reviewing the new tax brackets, deductions and exemptions, and the effects on the economy.
Startup Basics: Legal, Business and Financing Strategies in a Downturn
Legal Advice in regards to topics, such as downturn, federal aid and tax credits, tax aspects of debt forgiveness, etc.
Startups in a Down Economy: Legal, Business, and Financing Strategies
Launching a startup - or starting a business - is challenging and is fraught with pitfalls. This is even more so in the midst of a pandemic and a global recession.
Roger Royse, partner at the law firm of Haynes and Boone, LLP in Palo Alto, will discus strategies for building and operating a successful business or startup during a recession. Roger will discuss:
1) What should you expect from your vendors, customers and financiers?
2) How can startup founders protect themselves from predatory creditors during a bad economy?
3) What will financing terms look like now?
Is startup investment capital even available?
4) What are some tax traps to avoid when working out debt obligations with investors and creditors?
5) Can startups still get federal stimulus grant money or loans?
6) What will venture capital terms look like now?
7) For existing startup companies -- how can you get venture capitalists to step up and continue funding your startup company?
8) How viable is crowdfunding and other alternative sources of funding in 2020?
9) If you lost your job or have been furloughed, how do you get started doing gig work in a gig economy?
What are the legal traps and restrictions for gig workers?
10) What other strategies and tactics should entrepreneurs deploy during a downturn?
and more!
Please come with your questions, comments and scenarios.
Personal Finance - 25 April 2015
1) A reader asks about tax implications and options for accessing their retirement annuity funds if they have lived in Canada for 15 years but maintain South African citizenship. The adviser says formally emigrating would allow access but funds would be taxed.
2) Another reader asks if they can rely on illustrated maturity values for their retirement annuity. The adviser says they are guidelines only and actual returns depend on underlying fund performance and fees.
3) A third reader was incorrectly listed as being in debt review on their credit report after receiving a clearance certificate. The article provides steps for disputing inaccurate credit bureau information.
August 2016 - New Proposed Regulations Restricting Valuation Discounts for Fa...
August 2016 - New Proposed Regulations Restricting Valuation Discounts for Fa...Julia (Julie) Weaver, J.D.
The proposed regulations from the Treasury Department would greatly restrict the availability of valuation discounts for family-controlled entities. This could significantly increase some families' federal estate tax exposure by limiting discounts that allow more wealth to pass to heirs outside of estate taxes. The proposed regulations would disregard many restrictions that currently result in valuation discounts and contain broad family attribution rules. Key considerations for families include whether federal estate taxes are a current risk and whether planning strategies should be implemented in light of the potential changes to current estate planning laws if the regulations are finalized.Demystifying the Tax Cuts and Jobs Act
The document summarizes key changes to tax rates and provisions under the Tax Cuts and Jobs Act. It outlines reductions to individual and corporate income tax rates. It also discusses changes to deductions including limits on mortgage interest, state and local taxes, and business interest. Provisions related to cost recovery, pass-through entities, and real estate are also covered.
Small Business Tax Considerations Under the Health Reform and HIRE Acts
The document summarizes small business tax considerations related to the Federal Health Care Reform and HIRE Acts. It provides details on the small business health insurance tax credit available from 2010-2013 for employers with fewer than 25 FTEs offering qualifying health insurance. It also outlines the payroll tax exemption and retention credit available to employers under the HIRE Act for hiring and retaining qualified workers.
Budget analysis final
Impact of Modi Budget 2014 on Specific Sectors...
Dear Friends,
It gives us a pleasure to present the summary of India Budget Synthesis 2014.
While you may already have the snapshot, here is a document which will not only give you crisp highlights, but would also decode the impact of Budget 2014 on You, Your Company and Your Sector.
Hope you find this analysis useful in taking clearer business decisions and align your company's strategy with the overall economic climate in the balance part of financial year 2014-15.
Would love to hear your feedback on the usefulness of the same."
Regards,
Vishal Thakkar | Group Head - Corporate Relations | Synthesis Group
Hand Phone: 91 9320007891 | Boardline: 91 22 24093737 | Fax: 91 22 24093737
Superannuation Changes | Family Business Accoutnants | Westcourt
- The annual before-tax contribution caps for concessional contributions to superannuation are $25,000 for those under age 49 and $30,000 for those over age 49.
- The tax on concessional contributions within the cap is 15% for those with income under $250,000 and increases to 30% for income over $300,000 from July 1, 2017.
- There are also proposed reforms to non-concessional contribution caps, spouse contribution caps and offsets, and superannuation pension limits.
Similar to Cassab & Associates E-Newsletter Issue #15 (20)
How Your Company is Affected by the CARES Act and Related Legislation
How Your Company is Affected by the CARES Act and Related Legislation
Federal budget guide 2018 mazars australia_9th may
Federal budget guide 2018 mazars australia_9th may
The Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 - An...
The Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 - An...
Non uk domiciliaries tax reform approaching final form
Non uk domiciliaries tax reform approaching final form
Startup Basics: Legal, Business and Financing Strategies in a Downturn
Startup Basics: Legal, Business and Financing Strategies in a Downturn
Startups in a Down Economy: Legal, Business, and Financing Strategies
Startups in a Down Economy: Legal, Business, and Financing Strategies
August 2016 - New Proposed Regulations Restricting Valuation Discounts for Fa...
August 2016 - New Proposed Regulations Restricting Valuation Discounts for Fa...
Small Business Tax Considerations Under the Health Reform and HIRE Acts
Small Business Tax Considerations Under the Health Reform and HIRE Acts
Superannuation Changes | Family Business Accoutnants | Westcourt
Superannuation Changes | Family Business Accoutnants | Westcourt
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Capital Punishment by Saif Javed (LLM)ppt.pptx
This PowerPoint presentation, titled "Capital Punishment in India: Constitutionality and Rarest of Rare Principle," is a comprehensive exploration of the death penalty within the Indian criminal justice system. Authored by Saif Javed, an LL.M student specializing in Criminal Law and Criminology at Kazi Nazrul University, the presentation delves into the constitutional aspects and ethical debates surrounding capital punishment. It examines key legal provisions, significant case laws, and the specific categories of offenders excluded from the death penalty. The presentation also discusses recent recommendations by the Law Commission of India regarding the gradual abolishment of capital punishment, except for terrorism-related offenses. This detailed analysis aims to foster informed discussions on the future of the death penalty in India.
Corporate Governance : Scope and Legal Framework
CORPORATE GOVERNANCE
MEANING
Corporate Governance refers to the way in which companies are governed and to what purpose. It identifies who has power and accountability, and who makes decisions. It is, in essence, a toolkit that enables management and the board to deal more effectively with the challenges of running a company.
一比一原版加拿大达尔豪斯大学毕业证（dalhousie毕业证书）如何办理
原版一模一样【微信：741003700 】【加拿大达尔豪斯大学毕业证（dalhousie毕业证书）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版加拿大多伦多大学毕业证（uoft毕业证书）如何办理
原版一模一样【微信：741003700 】【加拿大多伦多大学毕业证（uoft毕业证书）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
San Remo Manual on International Law Applicable to Armed Conflict at Sea
Presentation by Justin Ordoyo
University of the Philippines College of Law
Safeguarding Against Financial Crime: AML Compliance Regulations Demystified
Safeguarding Against Financial Crime: AML Compliance Regulations DemystifiedPROF. PAUL ALLIEU KAMARA
To ensure the integrity of financial systems and combat illicit financial activities, understanding AML (Anti-Money Laundering) compliance regulations is crucial for financial institutions and businesses. AML compliance regulations are designed to prevent money laundering and the financing of terrorist activities by imposing specific requirements on financial institutions, including customer due diligence, monitoring, and reporting of suspicious activities (GitHub Docs).一比一原版新加坡国立大学毕业证(本硕）nus学位证书如何办理
原版一模一样【微信：741003700 】【新加坡国立大学毕业证(本硕）nus学位证书成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理新加坡国立大学毕业证(本硕）nus学位证书【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理新加坡国立大学毕业证(本硕）nus学位证书【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理新加坡国立大学毕业证(本硕）nus学位证书【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理新加坡国立大学毕业证(本硕）nus学位证书【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
Business Laws Sunita saha
Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.
一比一原版伯恩茅斯大学毕业证（bu毕业证）如何办理
原版一模一样【微信：741003700 】【伯恩茅斯大学毕业证（bu毕业证）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
A Critical Study of ICC Prosecutor's Move on GAZA War
ICC Prosecutor Karim Khan's proposal to its judges seeking permission to prosecute Israeli leaders and Hamas commanders for crimes against the law of war has serious ramifications and calls deep scrutiny.
一比一原版(glasgow毕业证书)格拉斯哥大学毕业证如何办理
原版一模一样【微信：741003700 】【(glasgow毕业证书)格拉斯哥大学毕业证成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(glasgow毕业证书)格拉斯哥大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(glasgow毕业证书)格拉斯哥大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(glasgow毕业证书)格拉斯哥大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(glasgow毕业证书)格拉斯哥大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版新加坡南洋理工大学毕业证(本硕）ntu学位证书如何办理
原版一模一样【微信：741003700 】【新加坡南洋理工大学毕业证(本硕）ntu学位证书成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理新加坡南洋理工大学毕业证(本硕）ntu学位证书【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理新加坡南洋理工大学毕业证(本硕）ntu学位证书【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理新加坡南洋理工大学毕业证(本硕）ntu学位证书【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理新加坡南洋理工大学毕业证(本硕）ntu学位证书【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版(ua毕业证书)加拿大阿尔伯塔大学毕业证如何办理
原版一模一样【微信：741003700 】【(ua毕业证书)加拿大阿尔伯塔大学毕业证成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(ua毕业证书)加拿大阿尔伯塔大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(ua毕业证书)加拿大阿尔伯塔大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(ua毕业证书)加拿大阿尔伯塔大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(ua毕业证书)加拿大阿尔伯塔大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
V.-SENTHIL-BALAJI-SLP-C-8939-8940-2023-SC-Judgment-07-August-2023.pdf
सुप्रीम कोर्ट ने यह भी माना था कि मजिस्ट्रेट का यह कर्तव्य है कि वह सुनिश्चित करे कि अधिकारी पीएमएलए के तहत निर्धारित प्रक्रिया के साथ-साथ संवैधानिक सुरक्षा उपायों का भी उचित रूप से पालन करें।
一比一原版英国伦敦大学亚非学院毕业证（soas毕业证书）如何办理
原版一模一样【微信：741003700 】【英国伦敦大学亚非学院毕业证（soas毕业证书）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
It's the Law: Recent Court and Administrative Decisions of Interest
2024 Idaho Water Users Association, Sun Valley, Idaho - June 11, 2024. Presented by Payton Hampton and Garrett Kitamura
一比一原版(ual毕业证书)伦敦艺术大学毕业证如何办理
原版一模一样【微信：741003700 】【(ual毕业证书)伦敦艺术大学毕业证成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
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Cassab & Associates E-Newsletter Issue #15
- 1. LEGAL MATTERS Cassab & Associates Solicitors E-Newsletter Issue #15 - May ‘17 All materials in this newsletter have been prepared by Cassab & Associates Solicitors for informational purposes only and does not constitute legal advice. This information is not intended to create, or receipt of it does not constitute a lawyer-client relationship. You should not act upon this information without seeking professional counsel. Our newsletter may contain links to external websites controlled by third parties. We do not have control of third party content and therefore do not warrant or hold responsibility for any aspect relating to such external websites. Opinions, conclusions and other information in this email and attachments that do not relate to the official business of Cassab & Associates are neither given nor endorsed by it. A Solicitor Corporation A.B.N 12 121 584 432. Liability limited by a Solicitors Scheme approved under Professional Standards Legislation. Legal practition- ers employed by Cassab & Associates are members of the scheme. SPECIAL BUDGET EDITION!! There were high expectations surrounding Tuesday nights Federal Budget. But did all the hype live up to expectations? This month, we’re going to look at how some of the Budget’s policies will impact the property and small business sector. For more information visit http://budget.gov.au/2017-18/content/glossies/heets.htm Investors From 1 July 2017 investors in residential real estate will be limited in the deductions claimed for plant and equipment depreciation. Investors who purchase new plant and equipment will still be able to claim depreciation deductions. Subsequent owners of plant and equipment, including those assets bought by previous owners of a property, will NOT be able to claim deductions.’ The new laws don’t apply to properties exchanged/ purchased prior to 7.30pm AEST 9 May 2017. From 1 July 2017, investors will not be allowed to make deductions for travel expenses related to inspecting, maintaining or collecting rent for a residential rental property. This will not affect deductions for investor expenses incurred in engaging third party property managers. Downsizers Australians aged 65 and over have been given an incentive to downsize. Downsizers who sell their home from 1 July 2018 can make a non-concessional contribution of up to $300,000 each into their superannuation accounts. The home must have been owned for 10+ years. A couple can take advantage of the scheme, by making a combined $600,000 non-deductible contribution to their superannuation which will be exempt from the age, work and $1.6million retirement balance tests. First Home Buyers First home buyers will be given the opportunity to put aside up to $15,000 per year, for a maximum of 2 years, into their superannuation, from 1 July 2017. The money saved under the scheme can be withdrawn for a home deposit at a later date, from 1 July 2018. Money put into superannuation accounts under the scheme will be taxed at reduced rates: 15% when contribution is made Marginal tax rate less 30% when money is withdrawn. While it may not have been quite the scheme that first home buyers were wanting or expecting, it is a step in the right direction for many. Foreign Buyers No Vacancy — taking effect immediately, foreigners who own residential real estate and keep the property vacant for more than 6 months, in any given year, will be charged a vacancy tax. 50% cap — not more than 50% of new developments can be sold to foreign buyers. Capital Gains Tax — the CGT withholding tax rate for foreigners has increased from 10% to 12.5% and the CGT withholding threshold has been reduced from $2million to $750,000. Foreign residents will also be denied access to CGT exemptions effective immediately but does not apply to existing contracts. Small Business Measures introduced in the 2015-16 Budget which allowed businesses with an aggregate annual turnover of less than $10million to claim deductions for eligible assets worth less than $20,000 have been extended for 1 more year. It is hoped that this will improve cash flow for small businesses and provide a boost to small business activity and investment. BUDGET 2017! Property and Small Business — In Focus —