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Results: 1-10 of 68

The latest superannuation insurance changes
  • Hall & Wilcox
  • Australia
  • August 19 2015

There have been a number of changes to the way in which insurance can be held within a self managed superannuation fund (SMSF). Broadly, these


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


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


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


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


Excess contributions and TA 20102 withdrawn
  • Hall & Wilcox
  • Australia
  • December 5 2011

Excess contributions are an ongoing issue for superannuation advisors and members


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


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


Undisclosed offshore assets & income: ATO announces project DO IT: disclose offshore income today
  • Hall & Wilcox
  • Australia
  • March 28 2014

The ATO has announced what is the last chance for people to come clean about hidden overseas assets and income by December 2014. The ATO's previous


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