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Results: 1-10 of 56

Liquidators not personally liable for CGT prior to issue of notice of assessment

  • Hall & Wilcox
  • -
  • Australia
  • -
  • October 10 2014

On 8 October 2014 the Full Court of the Federal Court delivered judgment in favour of the liquidators in the much anticipated Australian Building

Changes to Employee Share Scheme tax rules

  • Hall & Wilcox
  • -
  • Australia
  • -
  • October 16 2014

The Government has released its "Industry Innovation and Competitiveness Agenda" containing initiatives to boost business competitiveness. Among the

Project DO IT - ATO amends rules

  • Hall & Wilcox
  • -
  • Australia
  • -
  • October 7 2014

Late last week the ATO updated it's Project DO IT fact sheet. Most importantly, the ATO has updated its position on:

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

Undisclosed offshore assets & income: ATO announces project DO IT: disclose offshore income today

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 28 2014

The ATO has announced what is the last chance for people to come clean about hidden overseas assets and income by December 2014. The ATO's previous

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

ATO guidelines on professional practice structures

  • Hall & Wilcox
  • -
  • Australia
  • -
  • September 1 2014

In a welcome move, the ATO has released practical guidelines on how it will assess the risk of professional practices, such as accounting and legal

Increase in philanthropic activity signals growth

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 25 2010

Today, the Assistant Treasurer released a media release titled "Philanthropic sector expands sharply", which highlights the continued growth of private philanthropy in Australia, particularly through the use of Private Ancillary Funds

Excess contributions and payments by mistake

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 31 2011

Excess contributions are an ongoing issue for superannuation advisors and members

MIT tax regime to commence from 1 July 2011

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 10 2010

On Friday 7 May 2010, the Assistant Treasurer Nick Sherry announced the Government's position in relation to the Board of Taxation's (the Board) review of the tax arrangements applying to managed investment trusts (MIT