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Results: 1-10 of 72

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


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


Trusts: varying the vesting date
  • Hall & Wilcox
  • Australia
  • February 24 2015

A fast approaching vesting date of a trust is becoming a more common issue for professional advisers and clients. If the vesting date is reached, the


Project Do It - Do It now!
  • Hall & Wilcox
  • Australia
  • July 22 2014

In March, we sent out an Update about the ATO's voluntary disclosure initiative for unreported offshore income, Project Do It: 'Undisclosed Offshore


Liquidators not personally liable for CGT prior to issue of notice of assessment
  • Hall & Wilcox
  • Australia
  • October 10 2014

On 8 October 2014 the Full Court of the Federal Court delivered judgment in favour of the liquidators in the much anticipated Australian Building


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:


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


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


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