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Results: 1-10 of 72

The Final Say: High Court rules that liquidators are not obliged to retain funds until a notice of assessment is issued
  • Hall & Wilcox
  • Australia
  • December 15 2015

On 10 December 2015, a majority of the High Court of Australia ruled inCommissioner of Taxation v Australian Building Systems Pty Ltd (In


Roll-over for small business restructures - draft legislation released
  • Hall & Wilcox
  • Australia
  • November 13 2015

In the 2015-2016 Budget, the Government announced that it would introduce a roll-over to allow small business to change its legal structure, without


ATO guidelines on professional practice structures
  • Hall & Wilcox
  • Australia
  • September 1 2014

In a welcome move, the ATO has released practical guidelines on how it will assess the risk of professional practices, such as accounting and legal


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


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


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


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


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


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