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Results: 1-10 of 91

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


The Commissioner’s new Statutory Remedial Power, following budget 2015. What exactly is a disallowable instrument?
  • Hall & Wilcox
  • Australia
  • June 3 2015

In the recently released 2015-16 Federal Budget, the Government announced that it will provide the Commissioner of Taxation (Commissioner) with a


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


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


Liquidators not personally liable for CGT prior to issue of notice of assessment
  • Hall & Wilcox
  • Australia
  • October 10 2014

On 8 October 2014 the Full Court of the Federal Court delivered judgment in favour of the liquidators in the much anticipated Australian Building


Project Do It - Do It now!
  • Hall & Wilcox
  • Australia
  • July 22 2014

In March, we sent out an Update about the ATO's voluntary disclosure initiative for unreported offshore income, Project Do It: 'Undisclosed Offshore


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


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


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