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Results: 1-10 of 57

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

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

Property investment and SMSFs - part 1: direct investment

  • Hall & Wilcox
  • -
  • Australia
  • -
  • February 15 2012

If a fund trustee is contemplating acquiring land to develop, there are a number of commercial and prudential requirements the fund trustee must consider from both a superannuation and tax law perspective

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

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

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

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

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

Taxation of income streams on death

  • Hall & Wilcox
  • -
  • Australia
  • -
  • August 28 2013

The tax treatment of a pension on a member's death has been settled, with legislation being passed that ensures that investment earnings on assets