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Results: 1-10 of 79

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


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


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


Division 7A & unpaid trust distributions: is it a bird? Is it a plane? No, it's a UPE!
  • Hall & Wilcox
  • Australia
  • December 18 2009

The ATO has released its draft ruling TR 2009D8 on the application of Division 7A to unpaid trust distributions to a company


Undisclosed offshore income: last chance to come clean before the gloves come off
  • Hall & Wilcox
  • Australia
  • December 3 2009

The Commissioner of Taxation has announced a new opportunity for people with undeclared income from offshore activities or accounts to come clean


MIT tax regime to commence from 1 July 2011
  • Hall & Wilcox
  • Australia
  • May 10 2010

On Friday 7 May 2010, the Assistant Treasurer Nick Sherry announced the Government's position in relation to the Board of Taxation's (the Board) review of the tax arrangements applying to managed investment trusts (MIT


What your trust deed needs before 30 June 2011 and how we can help
  • Hall & Wilcox
  • Australia
  • April 29 2011

New legislation will allow streaming of capital gains, franked dividends and franking credits through trusts


Division 7A & UPEs final Practice Statement time to review structures
  • Hall & Wilcox
  • Australia
  • October 22 2010

The highly anticipated final version of Practice Statement PSLA 20104 was released on 14 October 2010


Streaming capital gains and franked dividends in FY2011: we have legislation (and this is what you need to do by 30 June!)
  • Hall & Wilcox
  • Australia
  • June 3 2011

The new rules allowing streaming of capital gains and franked dividends has been introduced into the Parliament and the government wants it passed and effective this year


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