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.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 44

New financial services licensing regime for accountants

  • Hall & Wilcox
  • -
  • Australia
  • -
  • June 6 2013

The Corporations Amendment Regulations that implement the new limited financial services licence regime for accountants were registered on 4 June

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

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

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

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

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

Property development and SMSFs - Part 3: borrowing to develop and documenting the development

  • Hall & Wilcox
  • -
  • Australia
  • -
  • April 3 2012

In the second instalment of the four part series on self managed superannuation fund trustees developing property, we discussed fund trustees investing in related and unrelated trusts that undertake property development

Bankruptcy and your super: getting it right

  • Hall & Wilcox
  • -
  • Australia
  • -
  • September 1 2009

The Bankruptcy Act 1966 (Cth) was amended to address the outcome of the High Court's decision in Cook v Benson

New corporations regulation instalment warrants are financial products

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

The Minister for Financial Services, Superannuation and Corporate Law has released draft regulations that will amend the Corporations Regulations to provide that: Limited recourse borrowing arrangements are financial products under Chapter 7 of the Corporations Act when acquired by superannuation funds which attract licensing and disclosure requirements

30 June deadline for dealing with 2010 UPEs looming

  • Hall & Wilcox
  • -
  • Australia
  • -
  • June 15 2011

We have previously provided updates to keep you informed of the changing landscape of the treatment of unpaid present entitlements (UPEs