We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 90

Talking Tax - Issue 59
  • Hall & Wilcox
  • Australia
  • November 25 2016

The ATO has published for consultation a draft Practical Compliance Guideline (PCG) setting out the seven existing Simplified Transfer Pricing Record


Talking Tax - Issue 54
  • Hall & Wilcox
  • Australia
  • October 21 2016

The Government has released its report of the R&D Tax Incentive review that concluded in April 2016. The report, which was co-chaired by Chair of


ATO guidelines on professional practice structures
  • Hall & Wilcox
  • Australia
  • September 1 2014

In a welcome move, the ATO has released practical guidelines on how it will assess the risk of professional practices, such as accounting and legal


30 June 2014 trust resolutions
  • Hall & Wilcox
  • Australia
  • May 19 2014

The ATO’s practice of allowing trustee resolutions to be made in July or August was abolished two years ago; so 30 June means 30 June - expect no


Streaming capital gains and franked dividends in FY2011: we have legislation (and this is what you need to do by 30 June!)
  • Hall & Wilcox
  • Australia
  • June 3 2011

The new rules allowing streaming of capital gains and franked dividends has been introduced into the Parliament and the government wants it passed and effective this year


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


Bankruptcy and your super: getting it right
  • Hall & Wilcox
  • Australia
  • September 1 2009

The Bankruptcy Act 1966 (Cth) was amended to address the outcome of the High Court's decision in Cook v Benson


Introduction to trusts
  • Hall & Wilcox
  • Australia
  • February 17 2016

A trust is not a legal person, like an individual or a company. It is a legal relationship that involves a legal owner (the trustee) holding property


The latest superannuation insurance changes
  • Hall & Wilcox
  • Australia
  • August 19 2015

There have been a number of changes to the way in which insurance can be held within a self managed superannuation fund (SMSF). Broadly, these


Trusts: varying the vesting date
  • Hall & Wilcox
  • Australia
  • February 24 2015

A fast approaching vesting date of a trust is becoming a more common issue for professional advisers and clients. If the vesting date is reached, the