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Results: 1-10 of 63

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


Liquidator not obligated to retain funds in the absence of an assessment
  • Hall & Wilcox
  • Australia
  • March 3 2014

On 21 February 2014 the Federal Court handed down its decision in Australian Building Systems Pty Ltd (in liq) v Commissioner of Taxation 2014 FCA


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


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


What the ATO will be targeting in 201314
  • Hall & Wilcox
  • Australia
  • July 30 2013

The Australian Taxation Office (ATO) has released its annual compliance program highlighting some of the areas on which it plans to focus its


New financial services licensing regime for accountants
  • Hall & Wilcox
  • Australia
  • June 6 2013

The Corporations Amendment Regulations that implement the new limited financial services licence regime for accountants were registered on 4 June


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


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


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


The net is cast wider: four-year time limit for ATO amendments for potentially all taxpayers
  • Hall & Wilcox
  • Australia
  • February 25 2013

The Federal Court has ruled that taxpayers who are objects (potential beneficiaries) of discretionary trusts are subject to a four-year amendment