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Results: 1-10 of 93

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


Another binding nomination bites the dust
  • Hall & Wilcox
  • Australia
  • July 14 2015

In the recent Supreme Court of Queensland case of Munro v Munro, the court considered whether a binding death benefit nomination (BDBN) was valid in


The Small Business Restructure Roll-over - it may be three years at sea before you reach a safe harbour
  • Hall & Wilcox
  • Australia
  • May 17 2016

There has been some excitement and chatter generated by the recently enacted Small Business Restructure Roll-over. No doubt, taxpayers and their


Roll-overs for small business restructures - Bill introduced to Parliament
  • Hall & Wilcox
  • Australia
  • February 18 2016

In November we reported on the draft legislation to introduce a roll-over to allow a small business to change its legal structure, without incurring


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


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


Talking Tax- Issue 32
  • Hall & Wilcox
  • Australia
  • April 28 2016

In a test case decision in FCT v 4 Doonan Street Collinsville Pty Ltd (in liq) 2016 NSWCA 69, the NSW Court of Appeal allowed the Commissioner of


The latest superannuation insurance changes
  • Hall & Wilcox
  • Australia
  • August 19 2015

There have been a number of changes to the way in which insurance can be held within a self managed superannuation fund (SMSF). Broadly, these


The Final Say: High Court rules that liquidators are not obliged to retain funds until a notice of assessment is issued
  • Hall & Wilcox
  • Australia
  • December 15 2015

On 10 December 2015, a majority of the High Court of Australia ruled inCommissioner of Taxation v Australian Building Systems Pty Ltd (In


Foreign resident CGT withholding tax update
  • Hall & Wilcox
  • Australia
  • July 21 2015

The Government has just released draft legislation for public comment, on the proposed foreign resident capital gains withholding tax. The draft