This information is prepared by Actuate Alliance Services Pty Ltd (ABN 40 083 233 925, AFSL 240959), a member of the Insignia Financial group of companies (‘Insignia Financial Group’). This is for financial adviser use only – it is not to be distributed to clients. The information has been prepared to provide financial advisers with technical resources, support and knowledge. The information in this document is current as at the date of distribution and reflects our understanding of existing legislation, proposed legislation, rulings etc as at the date of issue, and may subject to change. In some cases, the information has been provided to us by third parties. Whilst care has been taken in preparing this document, no liability is accepted for any errors or omissions in this document, and loss or liability arising from any reliance on this document. Any general tax information provided in this publication is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we therefore recommend your client consult with a registered tax agent. |