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The final word from the ATO on limited recourse borrowing arrangements

Hall & Wilcox
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Australia
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July 3 2012

?This Ruling explains the following key concepts relevant to the application of the limited recourse borrowing arrangements under sections 67A and 67B of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act):what is an 'acquirable asset' and a 'single acquirable asset'; 'maintaining' or 'repairing' the acquirable asset as distinguished from 'improving' it; and when a single acquirable asset is changed to such an extent that it is a different (replacement) asset

Property development and SMSFs part 4: taxation considerations

Hall & Wilcox
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Australia
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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

Property funds alert: non-residents tax hit

Hall & Wilcox
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Australia
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May 16 2012

The 2012 Federal Budget will have an adverse impact on non-residents investing in Australia

Superannuation contributions on behalf of directors

Hall & Wilcox
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Australia
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May 15 2012

A common query we encounter is whether superannuation contributions made to a complying superannuation fund on behalf of a director by the trustee of a family discretionary trust is deductible

Directors personally liable for PAYG and superannuation

Hall & Wilcox
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Australia
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May 1 2012

The Government has re-released legislation designed to make directors personally liable for any unpaid superannuation guarantee contributions

Personal deductible contributions getting it right

Hall & Wilcox
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Australia
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April 19 2012

With excess contributions tax assessments on the rise, this update is a timely reminder of the requirements that need to be satisfied to make a concessional contribution to superannuation

Property development and SMSFs - Part 3: borrowing to develop and documenting the development

Hall & Wilcox
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Australia
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April 3 2012

In the second instalment of the four part series on self managed superannuation fund trustees developing property, we discussed fund trustees investing in related and unrelated trusts that undertake property development

Proposed licensing requirements for super fund borrowing arrangements

Hall & Wilcox
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Australia
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March 27 2012

Limited recourse borrowing arrangements involving superannuation funds are set to be regulated under proposed new rules to the Corporations Act 2001 (Act

Property development and SMSFs - Part 2: investing through a unit trust

Hall & Wilcox
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Australia
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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

ATO targeting independent contractor arrangements

Hall & Wilcox
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Australia
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February 16 2012

The Commissioner of Taxation (Commissioner) is targeting employers and principals who fail to adequately discharge their PAYG and superannuation guarantee obligations

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