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Results: 1-10 of 57

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

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

Division 7A & unpaid trust distributions: is it a bird? Is it a plane? No, it's a UPE!

  • Hall & Wilcox
  • -
  • Australia
  • -
  • December 18 2009

The ATO has released its draft ruling TR 2009D8 on the application of Division 7A to unpaid trust distributions to a company

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

ATO has its sights set on Jennifer's assets

  • Hall & Wilcox
  • -
  • Australia
  • -
  • November 17 2009

The current tax disputes with the Australian Taxation Office (ATO) and non-resident investors such as Texas Pacific Group (TPG) on the sale of their interest in Myer raises a number of interesting issues for advisors and private equity participants alike

Undisclosed offshore income: last chance to come clean before the gloves come off

  • Hall & Wilcox
  • -
  • Australia
  • -
  • December 3 2009

The Commissioner of Taxation has announced a new opportunity for people with undeclared income from offshore activities or accounts to come clean

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

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

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

MIT tax regime to commence from 1 July 2011

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 10 2010

On Friday 7 May 2010, the Assistant Treasurer Nick Sherry announced the Government's position in relation to the Board of Taxation's (the Board) review of the tax arrangements applying to managed investment trusts (MIT