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Results: 1-10 of 52

Project Do It - Do It now!

  • Hall & Wilcox
  • -
  • Australia
  • -
  • July 22 2014

In March, we sent out an Update about the ATO's voluntary disclosure initiative for unreported offshore income, Project Do It: 'Undisclosed Offshore

30 June 2014 trust resolutions

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 19 2014

The ATO’s practice of allowing trustee resolutions to be made in July or August was abolished two years ago; so 30 June means 30 June - expect no

Division 7A & UPEs final Practice Statement time to review structures

  • Hall & Wilcox
  • -
  • Australia
  • -
  • October 22 2010

The highly anticipated final version of Practice Statement PSLA 20104 was released on 14 October 2010

Removal of the CGT discount for non-residents

  • Hall & Wilcox
  • -
  • Australia
  • -
  • April 9 2013

The Assistant Treasurer released exposure draft legislation and explanatory material on 8 March 2013 to remove the CGT discount for temporary and

Trustee resolutions: take care again

  • Hall & Wilcox
  • -
  • Australia
  • -
  • April 17 2013

With 30 June fast approaching, advisors should start thinking about the trustee resolutions. They were the key topic of discussion at the National

Taxation on death: when does a superannuation income stream end?

  • Hall & Wilcox
  • -
  • Australia
  • -
  • August 10 2011

The ATO has issued draft taxation ruling TR 2011D3, which explains the Commissioner's view on when a superannuation income stream starts and ends as well as when the superannuation income stream is payable

Trust distributions post Bamford: what you need to do before 30 June 2010

  • Hall & Wilcox
  • -
  • Australia
  • -
  • June 11 2010

Following the much anticipated High Court decision in Bamford, the Australian Taxation Office (ATO) has now issued a draft Decision Impact Statement and Practice Statement PS LA 20101 setting out its view of the consequences of the decision and what action it will take

Property development and SMSFs part 4: taxation considerations

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 23 2012

In the final instalment of the four part series on self managed superannuation fund trustees developing property, we discussed the limitations on fund trustees borrowing to develop property and the importance of properly documenting property development arrangements

Streaming capital gains and franked dividends in FY2011: we have legislation (and this is what you need to do by 30 June!)

  • Hall & Wilcox
  • -
  • 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

ATO targeting independent contractor arrangements

  • Hall & Wilcox
  • -
  • Australia
  • -
  • February 16 2012

The Commissioner of Taxation (Commissioner) is targeting employers and principals who fail to adequately discharge their PAYG and superannuation guarantee obligations