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Results: 1-10 of 85

Some welcome tax relief for small business
  • Hall & Wilcox
  • Australia
  • May 13 2015

In recognition that small business is the engine room of the Australian economy, small businesses will benefit from a suite of tax concessions


Earnout arrangements: "looking through" the draft provisions
  • Hall & Wilcox
  • Australia
  • May 12 2015

An earnout is a common way of structuring the purchase price in the sale of shares or business assets. They are often used where the parties cannot


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


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


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


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


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


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


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