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Results: 1-10 of 57

Trusts: varying the vesting date

  • Hall & Wilcox
  • -
  • Australia
  • -
  • February 24 2015

A fast approaching vesting date of a trust is becoming a more common issue for professional advisers and clients. If the vesting date is reached, the

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

Federal Government endorses IMR regime

  • Hall & Wilcox
  • -
  • Australia
  • -
  • December 23 2011

On 16 December 2011 the Federal Government announced the final element of the new Investment Manager Regime (IMR), as proposed by the Board of Taxation

Stamp duty on trust deeds 30 days to pay

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 21 2012

From 1 April 2012, the time period to pay stamp duty and lodge documents for dutiable transactions will be 30 days

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

Liquidator not obligated to retain funds in the absence of an assessment - appeal lodged by Commissioner of Taxation

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 18 2014

Our Insolvency Update of 3 March 2014 refers to the Federal Court's decision in Australian Building Systems Pty Ltd (in liq) v Commissioner of

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:

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