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Results: 1-10 of 1,919

LRBAs and the new amendments to the 2016 Budget measures
  • Cooper Grace Ward
  • Australia
  • June 19 2017

The proposed amendments to the 2016 budget measures for the treatment of transition to retirement income streams and limited recourse borrowing


Prepare superannuation checklist
  • Hall & Wilcox
  • Australia
  • June 15 2017

The following checklist provides some common examples of when to seek advice and review your documentation from an estate planning perspective due to


Employee share schemes - ATO guidance
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • June 13 2017

On 8 June, The ATO released 3 documents in relation to trusts used in conjunction with employee remuneration and employee share schemes (ESS): TR


Weekly Tax Highlights - 9 June 2017
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • June 9 2017

Income tax: is a person who is not a beneficiary of the trust capable of having a distribution made to them for the purposes of section 272-60 of


Tax training notes - June 2017
  • Brown Wright Stein Lawyers
  • Australia
  • June 9 2017

David Lynton was the trustee of a SMSF, the David Lynton Superannuation Fund. In the 2012 and 2013 income years, David, in his capacity as trustee for


Superannuation Alert 08.06.17
  • Lander & Rogers
  • Australia
  • June 8 2017

On 1 June 2017, ASIC released an update on "the start dates for key superannuation reforms relating to the choice products and the portfolio holdings


Are you ready for the new Superannuation laws to take effect on 1 July 2017?
  • Gadens
  • Australia
  • June 8 2017

The most significant change is the imposition of a transfer balance cap (TBC), which will impose a $1.6 million limit on the total amount that can be


Beware the double trap for dividend washing under tax laws
  • Clayton Utz
  • Australia
  • June 8 2017

A tribunal decision has confirmed that dividend washing will be caught both by section 207-157 and section177EA, depending on whether or not the


Fintech Update: June 2017
  • Gilbert + Tobin
  • Australia, USA
  • June 7 2017

Following the fintech focus in the Federal Budget released in early May 2017 (see our update here), regulators have provided guidance on a range of


ATO’s employer obligations compliance activities under review
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • June 7 2017

The Inspector-General of Taxation (IGT), Ali Noroozi, has released his report into the Australian Taxation Office’s (ATO) employer obligations