Unscrambling the nest egg: reforming super upon divorce

Article Abstract:

Distribution of superannuation assets following divorce is not free of difficulty in Australian law. Family Courts are faced with two issues: assets are owned by the fund administration rather than the parties to the divorce, and the Court can't order funds to pay out settlements unless the fund is a party to the divorce proceeding. Courts may only adjourn until retirement age is reached, or use an offset.

Economic aspects, Social policy, Pensions, Distribution, Divorce

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One way street

Article Abstract:

The Australian Accounting Standards Board(AASB) is working for the implementation of International Accounting Standards (IASs) for the financial years from 1January 2005. The aim of IASs is to improve the efficiency of the capital market.

Legal issues & crime, Product standards, safety, & recalls, Strategy & planning, Government regulation (cont), Government regulation, Accounting Methods, Management dynamics, Legal/Government Regulation, Standards, Management, Accounting firms, Accounting services, International Accounting Standards Board, Powers and duties, Company business management, Aims and objectives

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Taking the reins: Joycelyn Morton

Article Abstract:

There will be rapid change over the next year, according to Australian Society of Certified Practising Accountants Pres Joycelyn Morton. She highlights the need for consultation with the government on tax reform.

Interview, Morton, Joycelyn

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