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Results: 1-10 of 66

Employee options are back! Plus new ATO guidance on ESS for start-ups
  • Hall & Wilcox
  • Australia
  • July 16 2015

The amendments to the Employee Share Scheme (ESS) legislation that we discussed in our earlier Tax Update have been passed and are now law. In brief


Foreign resident CGT withholding tax update
  • Hall & Wilcox
  • Australia
  • July 21 2015

The Government has just released draft legislation for public comment, on the proposed foreign resident capital gains withholding tax. The draft


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


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


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


Some welcome tax relief for small business
  • Hall & Wilcox
  • Australia
  • May 13 2015

In recognition that small business is the engine room of the Australian economy, small businesses will benefit from a suite of tax concessions


Earnout arrangements: "looking through" the draft provisions
  • Hall & Wilcox
  • Australia
  • May 12 2015

An earnout is a common way of structuring the purchase price in the sale of shares or business assets. They are often used where the parties cannot


Federal government announces superannuation reforms
  • Hall & Wilcox
  • Australia
  • April 5 2013

After months of speculation, the Gillard Government today announced changes to superannuation ahead of the forthcoming Federal Government budget


The Commissioner’s new Statutory Remedial Power, following budget 2015. What exactly is a disallowable instrument?
  • Hall & Wilcox
  • Australia
  • June 3 2015

In the recently released 2015-16 Federal Budget, the Government announced that it will provide the Commissioner of Taxation (Commissioner) with a


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