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Results: 1-10 of 56

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

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

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

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

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