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Results: 1-10 of 61

Summary of the 2013 federal budget

  • HopgoodGanim
  • -
  • Australia
  • -
  • May 17 2013

Now that the dust has settled on the initial flurry of Budget round-ups, special counsel Justin Byrne and senior associate Rosalie Cattermole

Updating the SMSF deed

  • Gadens Lawyers
  • -
  • Australia
  • -
  • May 20 2013

The Australian Taxation Office (ATO) tells us that the trustee of a self-managed superannuation fund (SMSF) must regularly "review and

Superannuation changes

  • Norton Rose LLP
  • -
  • Australia
  • -
  • May 14 2013

The Government confirmed each of its pre-Budget announcements with one exception, which was announced before the Budget. In response to industry

Superannuation reforms

  • Gilbert + Tobin
  • -
  • Australia
  • -
  • May 16 2013

It is proposed that ECT will now be taxed at an individual’s marginal tax rate plus an interest charge to recognise that the tax on excess

Property development and SMSFs part 4: taxation considerations

  • Hall & Wilcox
  • -
  • Australia
  • -
  • 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

Federal government announces superannuation reforms

  • Hall & Wilcox
  • -
  • Australia
  • -
  • April 5 2013

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

Property development and SMSFs - Part 2: investing through a unit trust

  • Hall & Wilcox
  • -
  • Australia
  • -
  • 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

Latest developments for equity compensation plans

  • Baker & McKenzie
  • -
  • Australia, China, European Union, Israel, Italy, Japan, Romania, United Kingdom, USA, Venezuela, Vietnam
  • -
  • August 23 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Property development and SMSFs - Part 3: borrowing to develop and documenting the development

  • Hall & Wilcox
  • -
  • Australia
  • -
  • 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
  • -
  • 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