We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 95

Talking Tax - Issue 83
  • Hall & Wilcox
  • Australia
  • June 30 2017

The Administrative Appeals Tribunal (Tribunal) in Gu and FCT 2017 AATA 906 has affirmed the Commissioner’s amended assessment of a taxpayer’s


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


MIT tax regime to commence from 1 July 2011
  • Hall & Wilcox
  • Australia
  • May 10 2010

On Friday 7 May 2010, the Assistant Treasurer Nick Sherry announced the Government's position in relation to the Board of Taxation's (the Board) review of the tax arrangements applying to managed investment trusts (MIT


Liquidator not obligated to retain funds in the absence of an assessment - appeal lodged by Commissioner of Taxation
  • Hall & Wilcox
  • Australia
  • March 18 2014

Our Insolvency Update of 3 March 2014 refers to the Federal Court's decision in Australian Building Systems Pty Ltd (in liq) v Commissioner of


Director penalty regime extended to SGC
  • Hall & Wilcox
  • Australia
  • July 28 2011

Following the 20112012 Federal Budget announcement that directors will be made personally liable for any unpaid superannuation guarantee contributions, Treasury has released the Tax Laws Amendment (2011 Measures No. 7) Bill 2011 (Bill


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


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


New CGT treatment for qualifying earnout rights finally becomes law - how will the ATO administer these new rules?
  • Hall & Wilcox
  • Australia
  • May 27 2016

Earnout rights, in the context of a sale of a business, generally involve the payment of additional consideration that is contingent on the


Talking Tax - Issue 73
  • Hall & Wilcox
  • Australia
  • April 18 2017

In Tay v Chief Commissioner of State Revenue 2017 NSWSC 338, the plaintiff was assessed by the Chief Commissioner of the State Revenue for transfer