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Results: 1-10 of 41

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

Directors personally liable for PAYG and superannuation

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 1 2012

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

Excess contributions and payments by mistake

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 31 2011

Excess contributions are an ongoing issue for superannuation advisors and members

The future self managed superannuation funds - the government response to the Cooper Review

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 25 2011

The Government has released its response to the Cooper Review, entitled 'Stronger Super'

Limited budget relief for excess concessional contributions

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 13 2011

Members will have the option of withdrawing up to $10,000 of excess concessional contributions from their superannuation fund under new measures announced in the 20112012 Federal Budget handed down by the government on 10 May 2011

Treasury moves on borrowing by super funds

  • Hall & Wilcox
  • -
  • Australia
  • -
  • March 18 2010

Treasury has issued two releases to address some of the speculation about borrowing by super funds

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

Property funds alert: non-residents tax hit

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 16 2012

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

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