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Guides

• Breach of Trust: Tracing Trust Money

  When a trustee breaches their trustee duties, beneficiaries can trace trust money into other accounts and assets. Learn the tracing rules.

• Lowest Intermediate Balance Rule in Equitable Tracing

  When trust money is mixed into a bank account, the lowest intermediate balance rule caps what equitable tracing can recover from it.

• Accounts Payable Fraud: Red Flags and Bank Evidence

  Supplier bank details changed or an invoice paid twice? See the accounts payable fraud risks, the tests that prove it and the controls that prevent it.

• Invoice Fraud: Red Flags and Bank Evidence

  Match each invoice to a real supply and payee. Learn the invoice fraud red flags, from fake suppliers to altered bank details and how payments are traced.

• Investment Scams: Tracing and Recovering Funds

  After money goes to a fake investment platform, speed matters. Learn how an investment scam investigation traces payments and what recovery exists.

• Bankruptcy and Superannuation: Clawback Rules

  Can a trustee take your super if you go bankrupt? Usually not, but sections 128B and 128C allow clawback of contributions made to defeat creditors.

• Unexplained Wealth Orders in Australia

  Can authorities confiscate wealth a person cannot explain? Unexplained wealth orders shift the onus, so the funding of each asset decides the case.

• Rights of Beneficiaries to Estate Information

  Can beneficiaries see the will, estate accounts and bank statements? Learn your beneficiary rights and when to expect estate distribution.

• Benford's Law in Fraud Investigations

  Leading digits in genuine payment data follow a predictable curve. Learn when Benford’s law flags fabricated amounts and when the test misleads.

• Expense Fraud: Red Flags and Bank Evidence

  Expense fraud hides in corporate card and reimbursement records. Here is how to spot the red flags and test each claim against bank evidence.

• Oppression Remedy Claims and Diverted Company Money

  When a controlling director diverts company money, an oppression claim under section 232 of the Corporations Act can lead to a buy-out or other orders.

• Payroll Fraud: Red Flags and Bank Evidence

  Is someone being paid who should not be? Payroll fraud leaves traces: ghost employees, shared accounts and inflated pay. See how to test them.

• SMSF in Divorce: Splitting and Tracing Fund Assets

  Separating spouses who both act as SMSF trustees face extra steps. See how an SMSF divorce split works and what the fund’s bank account shows.

• Business Valuation in Divorce: Methods and Evidence

  Once a business is in the property pool, family law valuation depends on earnings the valuer is shown. See the methods and how bank records test them.

• How Child Support Assesses Self-Employed Income

  When a self-employed parent’s tax return understates income, a child support change of assessment can reset it, and bank statements show real income.

• Link Analysis in Financial Investigations

  When accounts, companies and payees multiply in a fraud, link analysis maps who pays whom. See how bank statements feed an i2 chart and what it can prove.

• Procurement Fraud: Red Flags and Bank Evidence

  Procurement fraud turns tenders and contracts into private gain. The red flags sit in bid records, supplier links and payments to officials’ accounts.

• Financial Expert Witness Reports: Structure and Duties

  A financial expert witness report must expose its data, assumptions and reasoning. Learn the structure courts expect and how bank evidence is cited.

• How to Spot a Fake Bank Statement

  Check whether a bank statement is fake the way investigators do: balance maths, layout and metadata. Learn the signs of bank statement fraud.

• Uncommercial Transactions Under Section 588FB

  If a company sold assets cheaply or gave money away before liquidation, section 588FB may apply. Here is the reasonable person test and what proves it.

• Public Examinations in Liquidation and Bankruptcy

  Once an examination summons is served, you have limited time to prepare. Learn how public examinations work under the Corporations Act and Bankruptcy Act.

• How to Prove Initial Contributions in Family Law

  Show the court what your client brought into the relationship: how initial contributions are weighed, why they erode and which records prove them.

• Post-Separation Contributions: How Courts Weigh Them

  Paid the mortgage or kept adding to super after separation? See how courts weigh post separation contributions and how bank statements prove who paid what.

• Future Needs in Family Law: Section 75(2) Factors

  Financial resources in family law, earning capacity and care of children shape the future needs adjustment. See each factor and the evidence it needs.