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Australia - February 25 2013
The Federal Court has ruled that taxpayers who are objects (potential beneficiaries) of discretionary trusts are subject to a four-year amendment…
Australia - September 14 2011
On 16 August 2011 the Government released exposure draft legislation and an explanatory memorandum to introduce a limited Investment Manager Regime (IMR) exemption for foreign funds investing in Australia.
Australia - June 3 2011
The new rules allowing streaming of capital gains and franked dividends has been introduced into the Parliament and the government wants it passed and effective this year.
Australia - June 1 2011
Over the recent weeks we have sent you two updates on Treasury's exposure draft legislation containing amendments to confirm that capital gains and franked dividends can be effectively streamed, despite the Commissioner's misgivings post-Bamford, in the 2010/11 income year (Post-Bamford Streaming Amendments: What your trust deed needs before 30 June 2011 and Further update on the Post-Bamford Streaming Amendments: What your trust deed needs before 30 June 2011 and how we can help).
