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Results: 1-10 of 80

2016 Budget Announcement on Division 7A - is the devil in the lack of detail?
  • Hall & Wilcox
  • Australia
  • May 25 2016

Tucked away in this year’s Budget papers was an announcement that the Government will make targeted amendments to Division 7A. There is very limited


The Small Business Restructure Roll-over - it may be three years at sea before you reach a safe harbour
  • Hall & Wilcox
  • Australia
  • May 17 2016

There has been some excitement and chatter generated by the recently enacted Small Business Restructure Roll-over. No doubt, taxpayers and their


Budget 2016: the most radical superannuation reform since Simpler Super
  • Hall & Wilcox
  • Australia
  • May 4 2016

The Federal Government's 3 May Budget foreshadowed extensive reforms in the area of superannuation. In terms of significance, these measures rival


LRBAs: can you drown in the safe harbour?
  • Hall & Wilcox
  • Australia
  • May 12 2016

For some time, there has been speculation and uncertainty regarding related party limited recourse borrowing arrangements (LRBAs) entered into by


Taxation of income streams on death
  • Hall & Wilcox
  • Australia
  • August 28 2013

The tax treatment of a pension on a member's death has been settled, with legislation being passed that ensures that investment earnings on assets


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


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


Rinehart - trusting in Bianca to take control
  • Hall & Wilcox
  • Australia
  • May 29 2015

Another chapter was written yesterday in the ongoing Rinehart family dispute. The New South Wales Supreme Court appointed Bianca Rinehart as trustee


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


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