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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

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

Project Do It - Do It now!

  • Hall & Wilcox
  • -
  • Australia
  • -
  • July 22 2014

In March, we sent out an Update about the ATO's voluntary disclosure initiative for unreported offshore income, Project Do It: 'Undisclosed Offshore

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

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

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

Investment Manager Regime - exposure draft legislation

  • Hall & Wilcox
  • -
  • Australia
  • -
  • September 14 2011

On 16 August 2011 the Government released exposure draft legislation and an explanatory memorandum to introduce a limited Investment Manager Regime (IMR) exemption for foreign funds investing in Australia

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 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

Trust distributions post Bamford: what you need to do before 30 June 2010

  • Hall & Wilcox
  • -
  • Australia
  • -
  • June 11 2010

Following the much anticipated High Court decision in Bamford, the Australian Taxation Office (ATO) has now issued a draft Decision Impact Statement and Practice Statement PS LA 20101 setting out its view of the consequences of the decision and what action it will take