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Results: 1-10 of 56

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

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

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:

ATO has its sights set on Jennifer's assets

  • Hall & Wilcox
  • -
  • Australia
  • -
  • November 17 2009

The current tax disputes with the Australian Taxation Office (ATO) and non-resident investors such as Texas Pacific Group (TPG) on the sale of their interest in Myer raises a number of interesting issues for advisors and private equity participants alike

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

Directors personally liable for PAYG and superannuation

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 1 2012

The Government has re-released legislation designed to make directors personally liable for any unpaid superannuation guarantee contributions

The future self managed superannuation funds - the government response to the Cooper Review

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 25 2011

The Government has released its response to the Cooper Review, entitled 'Stronger Super'

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