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ESOP tax changes announced

  • Piper Alderman
  • -
  • Australia
  • -
  • October 14 2014

The Federal Government today announced the changes it foreshadowed to the tax treatment of Employee Share and Option Plans (ESOPS). The changes are

A summary of major developments in key areas - general counsel update - July 2014

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Hong Kong, United Kingdom
  • -
  • July 15 2014

Legislation, in the form of a Regulation and Directive, has been published in the Official Journal of the European Union which will substantially

A summary of major developments in key areas - General Counsel update - May 2014

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Germany, United Kingdom
  • -
  • May 23 2014

Scottish independence referendum - The referendum will take place on 18 September 2014. Scottish independence raises many complex legal and political

General Counsel Update - November 2013 - A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, Indonesia, United Kingdom
  • -
  • November 29 2013

A round up of key legal and regulatory developments

Director penalty regime to apply to unpaid super guarantee

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • July 31 2012

The Tax Laws Amendment (2012 Measures No 2) Bill 2012 and the Pay as You Go Withholding Non-compliance Tax Act 2012 were introduced into parliament on 24 May 2012 and passed on 27 June 2012

Tax non-compliance: Directors Penalty Regime extended

  • Madgwicks
  • -
  • Australia
  • -
  • July 25 2012

From July 2012, a company director failing to report PAYG outstandings or Superannuation Guarantee contributions within three months of the relevant obligations arising will become automatically personally liable for the obligation

Direct exposure: directors' and associates' liability for PAYG and superannuation amounts

  • Clayton Utz
  • -
  • Australia
  • -
  • July 19 2012

Directors and their family members can now find themselves directly exposed to a greater range of tax-related liabilities of companies

Directors’ personal liability for company PAYG and superannuation obligations

  • Hunt & Hunt
  • -
  • Australia
  • -
  • July 13 2012

On 29 June 2012 the Tax Laws Amendment (2012 Measures No. 2) Act 2012 received royal assent

Director penalties personal liability for certain taxes

  • Piper Alderman
  • -
  • Australia
  • -
  • May 31 2012

The Government has presented a Bill to Parliament that amends the direct penalty provisions

Director penalty regime extended to superannuation

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

Directors will be made personally liable for any unpaid superannuation guarantee contributions under an extension to the director penalty regime introduced by the Tax Laws Amendment (2011 Measures No. 7) Bill 2011 (Bill