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Results: 1-10 of 87

Talking Tax - Issue 44
  • Hall & Wilcox
  • Australia, European Union, OECD, United Kingdom
  • August 5 2016

The High Court has granted special leave to the taxpayer to appeal the decision of the Full Federal Court in FCT v ElecNet (Aust) Pty Ltd (Trustee for


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


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


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


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


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


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


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


Excess contributions and TA 20102 withdrawn
  • Hall & Wilcox
  • Australia
  • December 5 2011

Excess contributions are an ongoing issue for superannuation advisors and members


Talking Tax - Issue 43
  • Hall & Wilcox
  • Australia, Cayman Islands
  • July 27 2016

The NSW Supreme Court has granted the Deputy Commissioner’s application to strike out amended defences of various Taxpayers and enter judgment for