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What are unrealised capital gains?
An unrealised capital gain refers to an increase in the value of an asset that has not yet been sold or disposed of. In Australia, capital gains are taxed on assets which have increased in value when they are sold and the gain is realised, however the proposed Treasury Laws Amendment (Better Targeted Superannuation Concessions)…
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What are sophisticated investors?
This article provides an overview of the requirements for a person to be a sophisticated investor under the Corporations Act 2001 (Cth) and the Corporations Regulations 2001 (Cth). It covers the definition of ‘person’, the Assets Test and Income Test, Australian Securities and Investments Commission (ASIC) guidance, and the complexities of self-managed super funds.
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