Resources
Comprehensive information on a wide range of tax-related topics — written in simple, plain-English language with worked examples throughout. Use the navigation on the left to jump to any topic. All resources are free to access.
Explanatory Memorandums
Comprehensive technical memorandums for each MGS trust and SMSF product — covering legal framework, tax treatment, trustee obligations and practical guidance.
How-to Guides
Step-by-step practical guides for using, establishing and administering MGS trust and SMSF products.
Capital Gains Tax
A comprehensive reference covering all aspects of CGT — from the basics through to asset valuation, exemptions and relationship breakdown.
Granny Flat Arrangements and CGT
CGT treatment of granny flat arrangements — including when the CGT exemption applies and how to structure arrangements correctly.
Main Residence Exemptions
Full coverage of the main residence exemption — eligibility, special circumstances, foreign residents, and common scenarios for advisers.
Small Business CGT Concessions
The four small business CGT concessions — eligibility, conditions, and how to apply them to minimise or eliminate a capital gain on the sale of business assets.
Small Business Restructure Roll-over
The tax roll-over available when small businesses restructure — deferring CGT and income tax consequences on the transfer of assets.
Self-Managed Super Funds
Reference information on SMSF administration — contributions, rollovers, investment rules, tax treatment and benefit payment.
Trusts
Reference material on trust law, trustee obligations, annual resolutions and income streaming — essential reading for advisers working with family trusts.