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Results: 1-10 of 41

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

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

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

What your trust deed needs before 30 June 2011 and how we can help

  • Hall & Wilcox
  • -
  • Australia
  • -
  • April 29 2011

New legislation will allow streaming of capital gains, franked dividends and franking credits through trusts