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Results: 1-10 of 43

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


ATO has its sights set on Jennifer's assets
  • Hall & Wilcox
  • Australia
  • November 17 2009

The current tax disputes with the Australian Taxation Office (ATO) and non-resident investors such as Texas Pacific Group (TPG) on the sale of their interest in Myer raises a number of interesting issues for advisors and private equity participants alike


Directors to be personally liable for the superannuation guarantee charge
  • Hall & Wilcox
  • Australia
  • May 11 2011

The 20112012 Federal Budget handed down by the government on 10 May 2011 announced that from 1 July 2011 directors will be personally liable for any unpaid employee superannuation


Limited budget relief for excess concessional contributions
  • Hall & Wilcox
  • Australia
  • May 13 2011

Members will have the option of withdrawing up to $10,000 of excess concessional contributions from their superannuation fund under new measures announced in the 20112012 Federal Budget handed down by the government on 10 May 2011


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


The future self managed superannuation funds - the government response to the Cooper Review
  • Hall & Wilcox
  • Australia
  • March 25 2011

The Government has released its response to the Cooper Review, entitled 'Stronger Super'


Excess contributions and payments by mistake
  • Hall & Wilcox
  • Australia
  • March 31 2011

Excess contributions are an ongoing issue for superannuation advisors and members


The final word from the ATO on limited recourse borrowing arrangements
  • Hall & Wilcox
  • Australia
  • July 3 2012

?This Ruling explains the following key concepts relevant to the application of the limited recourse borrowing arrangements under sections 67A and 67B of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act):what is an 'acquirable asset' and a 'single acquirable asset'; 'maintaining' or 'repairing' the acquirable asset as distinguished from 'improving' it; and when a single acquirable asset is changed to such an extent that it is a different (replacement) asset


Streaming capital gains and franked dividends: don't miss the deadline - 31 August
  • Hall & Wilcox
  • Australia
  • August 22 2011

New rules regarding the streaming of capital gains and dividends received royal assent on 29 June 2011


ATO targeting independent contractor arrangements
  • Hall & Wilcox
  • Australia
  • February 16 2012

The Commissioner of Taxation (Commissioner) is targeting employers and principals who fail to adequately discharge their PAYG and superannuation guarantee obligations