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Results: 1-10 of 49

Super funds can refinance under amended borrowing arrangements

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 28 2010

A Bill is currently before Parliament which will amend the limited recourse borrowing provisions in section 67(4A) of the Superannuation Industry (Supervision) Act 1993 (SIS Act

New corporations regulation instalment warrants are financial products

  • Hall & Wilcox
  • -
  • Australia
  • -
  • June 22 2010

The Minister for Financial Services, Superannuation and Corporate Law has released draft regulations that will amend the Corporations Regulations to provide that: Limited recourse borrowing arrangements are financial products under Chapter 7 of the Corporations Act when acquired by superannuation funds which attract licensing and disclosure requirements

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

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

Division 7Aunpaid present entitlements: action items for 30 June 2010

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

On 2 June 2010 the ATO issued Taxation Ruling TR 20103 (being the finalisation of draft ruling TR 2009D8) and a draft Practice Statement PS LA 3362

What the ATO will be targeting in 201314

  • Hall & Wilcox
  • -
  • Australia
  • -
  • July 30 2013

The Australian Taxation Office (ATO) has released its annual compliance program highlighting some of the areas on which it plans to focus its

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

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

Accountant AFSL

  • Hall & Wilcox
  • -
  • Australia
  • -
  • June 28 2012

On 23 June 2012 the Minister for Financial Services and Superannuation, Bill Shorten, announced that the Gillard Government intends to introduce a limited Australian financial services licence (AFSL) for accountants