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Results: 1-10 of 88

Talking Tax - Issue 49
  • Hall & Wilcox
  • Australia, OECD, Singapore
  • September 16 2016

The ATO has entered a Competent Authority Agreement (Agreement) with the Inland Revenue Authority of Singapore (IRAS) providing for the automatic


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


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


Removal of the CGT discount for non-residents
  • Hall & Wilcox
  • Australia
  • April 9 2013

The Assistant Treasurer released exposure draft legislation and explanatory material on 8 March 2013 to remove the CGT discount for temporary and


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


Withholding the truth - the secrets of the foreign resident CGT withholding regime
  • Hall & Wilcox
  • Australia
  • June 9 2016

We're sure you're tired of reading about the rapidly approaching commencement of the foreign resident CGT withholding regime. But there are some


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


Talking Tax - Issue 43
  • Hall & Wilcox
  • Australia, Cayman Islands
  • July 27 2016

The NSW Supreme Court has granted the Deputy Commissioner’s application to strike out amended defences of various Taxpayers and enter judgment for


Play it safe with the ATO: Swim Between the Flags
  • Hall & Wilcox
  • Australia
  • June 16 2016

We've seen a variety of significant changes in the ATO's approach to and timing of engagement with taxpayers. Part of The ATO's revolution today is


Trusts, Duty and Property Purchases: Beware
  • Hall & Wilcox
  • Australia
  • June 17 2016

On 2 September 2015, we provided an update regarding the Foreign Purchaser Additional Duty (FPAD) in Victoria and discretionary trusts. To recap