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Results: 1-10 of 90

Talking Tax - Issue 59
  • Hall & Wilcox
  • Australia
  • November 25 2016

The ATO has published for consultation a draft Practical Compliance Guideline (PCG) setting out the seven existing Simplified Transfer Pricing Record


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


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


Introduction to trusts
  • Hall & Wilcox
  • Australia
  • February 17 2016

A trust is not a legal person, like an individual or a company. It is a legal relationship that involves a legal owner (the trustee) holding property


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


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


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


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


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


Undisclosed offshore income: last chance to come clean before the gloves come off
  • Hall & Wilcox
  • Australia
  • December 3 2009

The Commissioner of Taxation has announced a new opportunity for people with undeclared income from offshore activities or accounts to come clean