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Results: 1-10 of 41

Draft Determinations released targeting foreign private equity investment

  • Hall & Wilcox
  • -
  • Australia
  • -
  • December 21 2009

The Australian Taxation Office (ATO) has released Draft Taxation Determinations TD 2009D17 and TD 2009D18

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

Managed investment trust capital election

  • Hall & Wilcox
  • -
  • Australia
  • -
  • April 1 2010

The Tax Laws Amendment (2010 Measures No.1) Bill 2010 is currently before the Senate

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

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

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