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Results: 1-10 of 94

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


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


ATO guidelines on professional practice structures
  • Hall & Wilcox
  • Australia
  • September 1 2014

In a welcome move, the ATO has released practical guidelines on how it will assess the risk of professional practices, such as accounting and legal


Project DO IT - ATO amends rules
  • Hall & Wilcox
  • Australia
  • October 7 2014

Late last week the ATO updated it's Project DO IT fact sheet. Most importantly, the ATO has updated its position on:


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


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


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


LRBAs: can you drown in the safe harbour?
  • Hall & Wilcox
  • Australia
  • May 12 2016

For some time, there has been speculation and uncertainty regarding related party limited recourse borrowing arrangements (LRBAs) entered into by


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


Talking Tax - Issue 54
  • Hall & Wilcox
  • Australia
  • October 21 2016

The Government has released its report of the R&D Tax Incentive review that concluded in April 2016. The report, which was co-chaired by Chair of