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Results: 1-10 of 87

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


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


Thomas v Commissioner: watch those trust blind spots!
  • Hall & Wilcox
  • Australia
  • September 17 2015

The Federal Court's decision in Thomas v Federal Commissioner of Taxation (Thomas) confirms that a trustee cannot allocate the fictitious tax


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


Caution needed when buying property in trusts
  • Hall & Wilcox
  • Australia
  • September 2 2015

In an alarming move, the Victorian State Revenue Office has confirmed our fear that Foreign Purchaser Additional Duty (FPAD) will be applied to many


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


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 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


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