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Results: 1-10 of 43

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


Draft Determinations released targeting foreign private equity investment
  • Hall & Wilcox
  • Australia
  • December 21 2009

The Australian Taxation Office (ATO) has released Draft Taxation Determinations TD 2009D17 and TD 2009D18


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


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


Director penalty regime extended to SGC
  • Hall & Wilcox
  • Australia
  • July 28 2011

Following the 20112012 Federal Budget announcement that directors will be made personally liable for any unpaid superannuation guarantee contributions, Treasury has released the Tax Laws Amendment (2011 Measures No. 7) Bill 2011 (Bill


Property development and SMSFs - Part 2: investing through a unit trust
  • Hall & Wilcox
  • Australia
  • March 7 2012

In the first instalment of the four-part series on self-managed superannuation fund trustees developing property, we considered the tricks and traps for fund trustees developing property directly


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

Excess contributions are an ongoing issue for superannuation advisors and members


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


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


Further update on the Post-Bamford Streaming Amendments: bill expected to be introduced this week!
  • Hall & Wilcox
  • Australia
  • June 1 2011

Over the recent weeks we have sent you two updates on Treasury's exposure draft legislation containing amendments to confirm that capital gains and franked dividends can be effectively streamed, despite the Commissioner's misgivings post-Bamford, in the 201011 income year (Post-Bamford Streaming Amendments: What your trust deed needs before 30 June 2011 and Further update on the Post-Bamford Streaming Amendments: What your trust deed needs before 30 June 2011 and how we can help