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Results: 1-10 of 185

Superannuation guarantee charge: the long tail of super obligations can sting

  • Rockwell Olivier
  • -
  • Australia
  • -
  • May 14 2013

Where an employer fails to meet its superannuation obligations, the Australian Taxation Office (ATO) can issue an assessment for superannuation

Deadlines approaching for 20122013 Australian employee share schemes reporting

  • Baker & McKenzie
  • -
  • Australia
  • -
  • May 31 2013

As the Australian tax year draws to a close on June 30, companies that have granted equity awards (e.g., options, restricted stock units ("RSUs"

Financial services ebulletin - 14 June 2013

  • Lander & Rogers
  • -
  • Australia
  • -
  • June 14 2013

On 31 May 2013 the Government released an exposure draft of the Income Tax Assessment and other Legislation (Sustaining the Superannuation

Directors personally liable for PAYG and superannuation

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 1 2012

The Government has re-released legislation designed to make directors personally liable for any unpaid superannuation guarantee contributions

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Financial services ebulletin - 5 June 2013

  • Lander & Rogers
  • -
  • Australia
  • -
  • June 5 2013

On 24 May 2013 APRA announced that it has "decided to defer commencement of the collection of Superannuation Reporting Form 711.0 SuperStream

Financial services ebulletin - 24 May 2013

  • Lander & Rogers
  • -
  • Australia
  • -
  • May 24 2013

Superannuation Minister Bill Shorten released Discussion Paper - Charter of Superannuation Adequacy and Sustainability and Council of Superannuation

FOFA: review of the wholesale and retail clients definition

  • Hall & Wilcox
  • -
  • Australia
  • -
  • February 3 2011

On 24 January 2011, Treasury released an options paper titled "Wholesale and Retail Clients Future of Financial Advice" (Options Paper) as a part of its Future of Financial Advice (FOFA) reforms

Robbing the Honey Pot Federal Budget confirms changes to superannuation

  • Norman Waterhouse
  • -
  • Australia
  • -
  • May 27 2013

Prior to the release of the Federal Budget this month, Bill Shorten (Minister for Financial Services and Superannuation) announced a number of

Regulation and PBS pricing of biosimilar drugs

  • Piper Alderman
  • -
  • Australia
  • -
  • June 7 2011

In this article, we examine the issues surrounding the regulation of biosimilar drugs in Australia, including pricing issues under the Pharmaceutical Benefits Scheme