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12 December 2014
Superannuation benefits can generally be accessed only at retirement however there are a number of circumstances where early access is permitted. This may provide relief for individuals who find themselves in difficult financial or personal circumstances.
1 December 2014
Small business owners can face a large tax bill when selling their business. Tax concessions are available to reduce the burden though can be complex to apply in practice.
Australian resident taxpayers are subject to income tax on their worldwide income and capital gains, even where they have already paid tax overseas (though a credit may be allowed in Australia for any foreign tax paid).
