We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 56

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:

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

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

Property development and SMSFs - Part 2: investing through a unit trust

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 7 2012

In the first instalment of the four-part series on self-managed superannuation fund trustees developing property, we considered the tricks and traps for fund trustees developing property directly

Federal Government endorses IMR regime

  • Hall & Wilcox
  • -
  • Australia
  • -
  • December 23 2011

On 16 December 2011 the Federal Government announced the final element of the new Investment Manager Regime (IMR), as proposed by the Board of Taxation

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

Federal government announces superannuation reforms

  • Hall & Wilcox
  • -
  • Australia
  • -
  • April 5 2013

After months of speculation, the Gillard Government today announced changes to superannuation ahead of the forthcoming Federal Government budget

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