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Results: 1-10 of 93

Superannuation reforms important planning information for 1 July 2017
  • Hall & Wilcox
  • Australia
  • April 28 2017

Significant changes to the superannuation system will come into effect from 1 July 2017. These changes will affect more than the 1 of the population


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


Liquidators not personally liable for CGT prior to issue of notice of assessment
  • Hall & Wilcox
  • Australia
  • October 10 2014

On 8 October 2014 the Full Court of the Federal Court delivered judgment in favour of the liquidators in the much anticipated Australian Building


Another binding nomination bites the dust
  • Hall & Wilcox
  • Australia
  • July 14 2015

In the recent Supreme Court of Queensland case of Munro v Munro, the court considered whether a binding death benefit nomination (BDBN) was valid in


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


Trust distributions post Bamford: what you need to do before 30 June 2010
  • Hall & Wilcox
  • Australia
  • June 11 2010

Following the much anticipated High Court decision in Bamford, the Australian Taxation Office (ATO) has now issued a draft Decision Impact Statement and Practice Statement PS LA 20101 setting out its view of the consequences of the decision and what action it will take


Budget 2016: the most radical superannuation reform since Simpler Super
  • Hall & Wilcox
  • Australia
  • May 4 2016

The Federal Government's 3 May Budget foreshadowed extensive reforms in the area of superannuation. In terms of significance, these measures rival


Talking Tax - Issue 49
  • Hall & Wilcox
  • Australia, OECD, Singapore
  • September 16 2016

The ATO has entered a Competent Authority Agreement (Agreement) with the Inland Revenue Authority of Singapore (IRAS) providing for the automatic


Withholding the truth - the secrets of the foreign resident CGT withholding regime
  • Hall & Wilcox
  • Australia
  • June 9 2016

We're sure you're tired of reading about the rapidly approaching commencement of the foreign resident CGT withholding regime. But there are some


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