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Results: 1-10 of 75

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


Undisclosed offshore assets & income: ATO announces project DO IT: disclose offshore income today
  • Hall & Wilcox
  • Australia
  • March 28 2014

The ATO has announced what is the last chance for people to come clean about hidden overseas assets and income by December 2014. The ATO's previous


Trustee resolutions: take care again
  • Hall & Wilcox
  • Australia
  • April 17 2013

With 30 June fast approaching, advisors should start thinking about the trustee resolutions. They were the key topic of discussion at the National


Removal of the CGT discount for non-residents
  • Hall & Wilcox
  • Australia
  • April 9 2013

The Assistant Treasurer released exposure draft legislation and explanatory material on 8 March 2013 to remove the CGT discount for temporary and


Division 7A & unpaid trust distributions: is it a bird? Is it a plane? No, it's a UPE!
  • Hall & Wilcox
  • Australia
  • December 18 2009

The ATO has released its draft ruling TR 2009D8 on the application of Division 7A to unpaid trust distributions to a company


Deceased estates & testamentary trusts: sro confirms duty exemption
  • Hall & Wilcox
  • Australia
  • September 30 2011

Earlier this month, the State Revenue Office (SRO) clarified its position regarding section 42(1)(a) of the Duties Act 2000 (the Act), confirming it will treat a transfer from the executor to the trustee of the testamentary trust as if it were a transfer to a beneficiary, provided the transfer is in conformity with the trusts contained in the will of the deceased, and is not for valuable consideration


Division 7A & UPEs final Practice Statement time to review structures
  • Hall & Wilcox
  • Australia
  • October 22 2010

The highly anticipated final version of Practice Statement PSLA 20104 was released on 14 October 2010


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


Taxation of income streams on death
  • Hall & Wilcox
  • Australia
  • August 28 2013

The tax treatment of a pension on a member's death has been settled, with legislation being passed that ensures that investment earnings on assets


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