Child support lump sum payments are often favoured by mothers and might improve the relationship between parents.

Child support non-agency payments are payments to third parties credited to a child support liability.

The two s100A B Blood and Guardian cases cover some very specific scenarios. And not common examples.

Updated s100A TR and PCG - get the updated review of ATO's approach to s100 issues. Avoid reimbursement arrangements.

TR 98/4 situations 4 and 5  are about non-arm's length income and arrangements.

TR 98/4 is about child maintenance trust arrangements. It lists five scenarios where the CMT does not qualify for excepted income.

Child maintenance trust income - this is the second part of our interview about the excepted income in child maintenance trusts.

CMT excepted income is what a child maintenance trust is all about. If you don't have excepted income, then there is little point in having a CMT.

How is an electronic signature safer than a wet signature? When and why do we still need a witness? And what are the elements of a System of Agreement?

These are just some of the questions we will cover today with Jennifer Lauchlan and Marcus Hannah of Docusign.

You have seven options to qualify for the simplified transfer pricing record keeping as outlined in PCG 2017/2.