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Results: 1-10 of 90

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


Changes to Employee Share Scheme tax rules
  • Hall & Wilcox
  • Australia
  • October 16 2014

The Government has released its "Industry Innovation and Competitiveness Agenda" containing initiatives to boost business competitiveness. Among the


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


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


2014-15 Federal Budget update
  • Hall & Wilcox
  • Australia
  • May 19 2014

An outcome of the 2014-15 Budget, and other tax rate changes, will see the difference in the effective rate of tax paid by a top marginal rate


Liquidator not obligated to retain funds in the absence of an assessment - appeal lodged by Commissioner of Taxation
  • Hall & Wilcox
  • Australia
  • March 18 2014

Our Insolvency Update of 3 March 2014 refers to the Federal Court's decision in Australian Building Systems Pty Ltd (in liq) v Commissioner of


Investment Manager Regime - exposure draft legislation
  • Hall & Wilcox
  • Australia
  • September 14 2011

On 16 August 2011 the Government released exposure draft legislation and an explanatory memorandum to introduce a limited Investment Manager Regime (IMR) exemption for foreign funds investing in Australia


SMSF borrowing rules: further guidance - SmSFR 2011D1
  • Hall & Wilcox
  • Australia
  • September 16 2011

The superannuation borrowing rules have been much discussed but some outstanding points have remained unsettled


Director penalty regime extended to superannuation
  • Hall & Wilcox
  • Australia
  • October 25 2011

Directors will be made personally liable for any unpaid superannuation guarantee contributions under an extension to the director penalty regime introduced by the Tax Laws Amendment (2011 Measures No. 7) Bill 2011 (Bill


Federal Government endorses IMR regime
  • Hall & Wilcox
  • Australia
  • December 23 2011

On 16 December 2011 the Federal Government announced the final element of the new Investment Manager Regime (IMR), as proposed by the Board of Taxation