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Federal government announces superannuation reforms

Hall & Wilcox
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Australia
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April 5 2013

After months of speculation, the Gillard Government today announced changes to superannuation ahead of the forthcoming Federal Government budget

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

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

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

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

Property investment and SMSFs - part 1: direct investment

Hall & Wilcox
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Australia
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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