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Results: 1-10 of 52

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

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

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

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

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

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

Liquidator not obligated to retain funds in the absence of an assessment

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 3 2014

On 21 February 2014 the Federal Court handed down its decision in Australian Building Systems Pty Ltd (in liq) v Commissioner of Taxation 2014 FCA

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

Excess contributions and TA 20102 withdrawn

  • Hall & Wilcox
  • -
  • Australia
  • -
  • December 5 2011

Excess contributions are an ongoing issue for superannuation advisors and members