Bøger udgivet af D & M Fancy Pastry

Find out about some of the things that dad has won from radio competitions in the latest book from the 'Words from Daddy's mouth' series - 'The Weekend Cash Call'. The story provides a modern take on the proverb that 'Fortune favours the brave'.

What happens when Dad swaps his yellow BMX bike for his friend's red racer? Find out in the latest "Words from Daddy's Mouth"-The Terrible Red Racer. The story also provides a modern take on "Murphy's Law." That is, what can go wrong, will go wrong.

When my dad was little, he liked to play ball games. One game, called 'Brandings', was like hide-and-seek. Find out what happens when dad plays 'Brandings' in The Ball Game.

What happens when Dad swaps his yellow BMX bike for his friend's red racer? Find out in the latest "Words from Daddy's Mouth"-The Terrible Red Racer. The story also provides a modern take on "Murphy's Law." That is, what can go wrong, will go wrong.

When my dad was little, he used to help look after the school sports room. Some of his friends helped too. Find out what happens when dad puts away the sports equipment in The Sports Room.

The team at Words from Daddy's Mouth have developed a book that serves as a complete kit for teachers, parents and tutors to assist with giving young readers a head start. The book contains numerous practical tips, games and insights to learning techniques. Enjoy easy access to the comprehensive and tailored reading collateral, with material for all of the first 4 books in the series conveniently consolidated in one place in the new book titled - 'The Complete Guide to books 1 to 4 from the 'Words from Daddy's Mouth' series'.

For Dad, there was something even worse than The Terrible Red Racer, and this was The Brandings Game-the latest book in the Words From Daddy's Mouth series. The story also provides a modern take on the proverb 'Look Before You Leap'.

Through the support of advisers right around the country, I have been fortunate to build a very successful practice helping advisers help their clients achieve their goals. One of the ways that I have historically tried to 'give back' to the adviser network has been through seminar presentations and the practical tips that can be shared in that environment are often invaluable. With the increasing popularity of 'social media' over the last few years, in 2010, I committed to sharing on a weekly basis practical tips and 'war stories' of issues that advisers and clients had raised with me from week to week. While all of the posts are available via the following site - http: //blog.viewlegal.com.au/ this book is hopefully a very useful tool in that it puts into one place each of the posts under the half a dozen or so main headings that have featured since 2010. Also, by centralising all posts electronically in one place, it allows searching on particular topics to be done more easily. As is the case with the blog site itself, any feedback that you have in relation to this book would be gratefully received.

In recent years, the need for effective structuring of retirement savings has been brought into sharp focus for private investors and business owners alike. The combination of fundamental changes to the taxation regime, the vast amounts of wealth accumulated within superannuation funds, for many the perceived lack of value delivered by industry funds and the increasing tendency for both business and personal relationships to be relatively short term (as opposed to lifelong) have meant that traditional approaches to superannuation have been revolutionised. In this context, the use of SMSFs has become ubiquitous. The range of fundamental issues that need to be considered in relation to establishing and successfully maintaining an SMSF is vast. This book analyses the key aspects of SMSFs, in the following order: a. glossary of abbreviations; b. explanation of the structure of trusts generally, with particular reference to SMSFs; c. overview of the fundamental aspects of SMSFs, using an example 'product disclosure statement' as the basis; d. analysis of the main SMSF investment structures, including use of borrowing; e. SMSFs, estate planning and asset protection; f. death benefit nominations; g. example SMSF trust deed, including comprehensive user notes; h. template SMSF investment strategy; and i. pro-forma SMSF nominations (both binding and non-binding).

The issues relating to the taxation of trusts are arguably the most critical aspect of the trust structure. The combination of ongoing, often fundamental, changes to taxation legislation, the approach taken by the Tax Office and courts, given the vast amounts of wealth accumulated within trusts have meant that all advisers must have a deep understanding of the rules relating to the taxation of trusts. The range of fundamental issues that need to be considered in relation to the taxation of trusts is both vast and evolving. Detailed explanation of all aspects of the taxation of trusts is provided under the following subtopics: a. Creating and maintaining a trust b. Trust distributions c. Trust loss measures d. Family trusts e. Vesting of a trust f. Foreign trusts and beneficiaries The book also contains a schedule of key reference documents and user notes of the following material: 1. Family discretionary trust deed 2. Example trust powers 3. Trustee distribution resolution 4. Fixed unit trust deed 5. Memorandum of directions 6. Foreign trust deed This book is published with thanks to LexisNexis who gave me the opportunity to contribute to LexisNexis(R) Practical Guidance Tax and in turn allowing the publishing of this book which is based on the material prepared for LexisNexis.