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Results: 1-10 of 61

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


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


Liquidator not obligated to retain funds in the absence of an assessment
  • Hall & Wilcox
  • Australia
  • March 3 2014

On 21 February 2014 the Federal Court handed down its decision in Australian Building Systems Pty Ltd (in liq) v Commissioner of Taxation 2014 FCA


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


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


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


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


Project Do It - Do It now!
  • Hall & Wilcox
  • Australia
  • July 22 2014

In March, we sent out an Update about the ATO's voluntary disclosure initiative for unreported offshore income, Project Do It: 'Undisclosed Offshore


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