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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 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

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 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

Managed investment trusts tax changes a step closer

Hall & Wilcox
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Australia
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October 22 2010

The Gillard Government released a discussion paper on the new tax system for Managed Investment Trusts ("MITs") on 18 October 2010

Trust distributions post Bamford: what you need to do before 30 June 2010

Hall & Wilcox
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Australia
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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

Federal Government endorses IMR regime

Hall & Wilcox
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Australia
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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

Investment Manager Regime - exposure draft legislation

Hall & Wilcox
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Australia
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September 14 2011

On 16 August 2011 the Government released exposure draft legislation and an explanatory memorandum to introduce a limited Investment Manager Regime (IMR) exemption for foreign funds 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