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Trade Marks and Companies, Trusts, Partnerships and Superannuation

Trade Marks


A comprehensive and practical guide which allows a legal practitioner who may not specialise in this area to confidently advise and represent clients who wish to register a trade mark or who have infringement or compliance issues. Use our comprehensive Retainer Instructions and To Do List to ensure that all information is collected and the client is properly advised.


The clear and comprehensive commentary assists practitioners to navigate the registration process and deal with IP Australia including lodging applications on line, from pre-application requirements, determining the right class of trade mark and objections, through to actions for infringement and possible alternate actions for passing-off or misleading and deceptive conduct.


Some of the most popular precedents in this publication include:




    • Letter to client re search results and advice

    • Letter to client in anticipation no objection

    • Letter to client application accepted for publication

    • Letter to IP Australia if lodging hardcopy application

    • Intellectual property licence



Companies, Trusts, Partnerships and Superannuation


This valuable publication provides a simple guide to companies, trusts, partnerships, joint ventures and superannuation, with all commonly required documents, allowing you to advise and service your clients with confidence.


Superannuation is explained simply and comprehensively, and is accompanied by a full suite of precedents, including everything needed to set-up, run and amend a self managed superannuation fund.


The commentary provides a tax and succession planning overview sufficient for most circumstances found in general practice.


Recent updates can be viewed on Obiter - our News & Updates site. 


Some of the most popular precedents included in this publication:




    • Comparative table of business structures

    • Limited recourse borrowing documentation

    • Company constitution

    • Company resolution

    • Shareholder agreement (long and short forms)

    • Agreement for sale of shares

    • SMSF trust deed and rules

    • Binding death benefit nomination

    • Unit trust

    • Discretionary trust deed

    • Hybrid trust

    • Joint venture agreement

    • Partnership agreement

    • Put and Call option

    • Charitable trust



 



MATTER PLAN
  • This excerpt is a preview of the full publication. You can Subscribe Now and gain immediate access to the complete publication.
  • “ This publication is designed to assist with the set-up of a new business structure, the acquisition of an existing structure and the change from one structure to another by covering the essential elements, advantages and disadvantages of each possible structure in relation to income tax, capital ... ”
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    • “ The following table considers: The status of each structure in relation to income tax, capital gains tax and land tax. ”
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    • “ A sole proprietorship, most often known as a sole trader, is the simplest structure. Its key feature is that the business has no separate legal existence from its owner. It is owned and run by one individual who is responsible for all debts and liabilities of the business. A sole trader does not ... ”
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    • “ A partnership is the relationship between persons carrying on a business in common, with a view to making a profit. A minimum of two partners is required to form a partnership: s 1 Partnership Act 1892. The maximum number of partners allowed by law is 20, s 115 Corporations Act 2001, unless the ... ”
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    • “ Unlike partnerships and sole traders, a company is a legal entity separate from its shareholder owners. There are four types of companies: a company limited by shares; ”
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    • “ A joint venture is a commercial relationship between two or more entities for the purposes of a particular undertaking, with a view to realising mutual commercial gain. Joint ventures are usually established for a specific purpose. ”
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    • “ A trading trust is a business structure where the trustee holds property, incurs liabilities, earns income and distributes it on behalf of the beneficiaries of the trust. The trustee is personally liable unless otherwise agreed with the transaction’s counter party. The trust deed normally provides ... ”
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    • “ Associations are not normally considered to be business structures as they generally serve the purpose of providing protection to a committee and members of a group usually conducting a 'not-for-profit' activity. Unincorporated associations ”
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    • “ The principal way in which tax is minimised is by the 'splitting' of income by having the flexibility to divert income to the lowest tax rate entity. Therefore a sole trader and a partnership of individuals rate poorly in the table. The current income tax rate for companies and base rate entities ... ”
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    • “ Taxable capital gains are added to the total taxable income of the taxable entity for the income year in which the capital gains tax event occurred and the marginal rate of tax is then applied. The taxation of capital gains is however preferential to that of ordinary income because of the ... ”
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    • “ Land tax in New South Wales Land tax is an annual tax calculated on the total value of taxable land above the land tax-free threshold, which is currently $692,000. ”
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    • “ The sole trader fairs badly in that they are liable to the full extent of their assets. The partnership is in even worse shape in that it is possible to be liable for debts incurred by a partner without the knowledge or authority of the other partners. ”
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    • “ Most clients seek to minimise their tax liability, provide for the protection of their assets and also retain full control of their affairs. The sole trader has full control but as seen above has no opportunity to split income and is exposed to creditors to the full extent of their assets. ... ”
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    • “ The set-up costs for a sole trader are minimal and this structure also has the lowest running costs. In addition, the principal is not an employee of the business and therefore compulsory employee superannuation contributions, payroll tax and workers compensation do not apply. Partnerships usually ... ”
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    • “ Each structure is given a flexibility score from the least flexible to the most flexible. All have wide choices when it comes to investments and all have wide general powers. Superannuation funds are limited by their restricted ability to borrow, by their inability to run a business and by their ... ”
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    • “ Division 152 of the Income Tax Assessment Act 1997 brings together all of the small business capital gains tax reliefs into the one area with a common set of eligibility criteria. The importance of structuring the ownership of assets to qualify for these concessions cannot be over emphasised as ... ”
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    • “ In the event that a family trust incurs losses then it will be prudent to seek appropriate advice on whether or not they can be carried forward and whether or not a family trust election needs to be made. The consideration of the complex rules involved are outside the scope of this commentary but ... ”
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    • “ Many clients believe that they have protected a trading name by registering a company name or even by registering a business name or domain name. This is not the case. A business name is merely a name under which a business operates. The purpose of registration is to allow ASIC to maintain a ... ”
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    • “ New South Wales – Duty on land rich companies and trusts The duty on the transfer of shares and units was generally abolished back in 2016. However for land rich companies and trusts the duty is still payable on these transactions. ”
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  • “ Example 1 – Tax advantages of a vendor selling shares Tax advantages of a vendor selling shares in the company rather than the company selling the business ”
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$149 AUD + GST

per month - minimum 3 month subscription

Train Your Staff Affordably

Reduce Your Practice Risks

Access on Desktop,
Phone or Tablet