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Results: 1-10 of 91

Talking Tax - Issue 63
  • Hall & Wilcox
  • Australia
  • February 3 2017

The State Revenue Office of Victoria (SRO) has issued amended Revenue Ruling TAA-007 (Version 3) to account for the absentee owner surcharge in force


Property development and SMSFs - Part 3: borrowing to develop and documenting the development
  • Hall & Wilcox
  • Australia
  • April 3 2012

In the second instalment of the four part series on self managed superannuation fund trustees developing property, we discussed fund trustees investing in related and unrelated trusts that undertake property development


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


Property development and SMSFs part 4: taxation considerations
  • Hall & Wilcox
  • Australia
  • May 23 2012

In the final instalment of the four part series on self managed superannuation fund trustees developing property, we discussed the limitations on fund trustees borrowing to develop property and the importance of properly documenting property development arrangements


Property investment and SMSFs - part 1: direct investment
  • Hall & Wilcox
  • Australia
  • February 15 2012

If a fund trustee is contemplating acquiring land to develop, there are a number of commercial and prudential requirements the fund trustee must consider from both a superannuation and tax law perspective


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


Caution needed when buying property in trusts
  • Hall & Wilcox
  • Australia
  • September 2 2015

In an alarming move, the Victorian State Revenue Office has confirmed our fear that Foreign Purchaser Additional Duty (FPAD) will be applied to many


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


ATO targeting independent contractor arrangements
  • Hall & Wilcox
  • Australia
  • February 16 2012

The Commissioner of Taxation (Commissioner) is targeting employers and principals who fail to adequately discharge their PAYG and superannuation guarantee obligations


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