We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 88

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


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


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


Stamp duty on trust deeds 30 days to pay
  • Hall & Wilcox
  • Australia
  • March 21 2012

From 1 April 2012, the time period to pay stamp duty and lodge documents for dutiable transactions will be 30 days


Property development and SMSFs part 4: taxation considerations
  • Hall & Wilcox
  • Australia
  • May 23 2012

In the final instalment of the four part series on self managed superannuation fund trustees developing property, we discussed the limitations on fund trustees borrowing to develop property and the importance of properly documenting property development arrangements


Excess contributions and TA 20102 withdrawn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

Excess contributions are an ongoing issue for superannuation advisors and members


Accountant AFSL
  • Hall & Wilcox
  • Australia
  • June 28 2012

On 23 June 2012 the Minister for Financial Services and Superannuation, Bill Shorten, announced that the Gillard Government intends to introduce a limited Australian financial services licence (AFSL) for accountants


Superannuation contributions on behalf of directors
  • Hall & Wilcox
  • Australia
  • May 15 2012

A common query we encounter is whether superannuation contributions made to a complying superannuation fund on behalf of a director by the trustee of a family discretionary trust is deductible


Division 7Aunpaid present entitlements: action items for 30 June 2010
  • Hall & Wilcox
  • Australia
  • June 11 2010

On 2 June 2010 the ATO issued Taxation Ruling TR 20103 (being the finalisation of draft ruling TR 2009D8) and a draft Practice Statement PS LA 3362


Trust distributions post Bamford: what you need to do before 30 June 2010
  • Hall & Wilcox
  • Australia
  • June 11 2010

Following the much anticipated High Court decision in Bamford, the Australian Taxation Office (ATO) has now issued a draft Decision Impact Statement and Practice Statement PS LA 20101 setting out its view of the consequences of the decision and what action it will take