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Results: 1-10 of 43

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


Directors personally liable for PAYG and superannuation
  • Hall & Wilcox
  • Australia
  • May 1 2012

The Government has re-released legislation designed to make directors personally liable for any unpaid superannuation guarantee contributions


Taxation on death: when does a superannuation income stream end?
  • Hall & Wilcox
  • Australia
  • August 10 2011

The ATO has issued draft taxation ruling TR 2011D3, which explains the Commissioner's view on when a superannuation income stream starts and ends as well as when the superannuation income stream is payable


Federal Government endorses IMR regime
  • Hall & Wilcox
  • Australia
  • December 23 2011

On 16 December 2011 the Federal Government announced the final element of the new Investment Manager Regime (IMR), as proposed by the Board of Taxation


Property investment and SMSFs - part 1: direct investment
  • Hall & Wilcox
  • Australia
  • February 15 2012

If a fund trustee is contemplating acquiring land to develop, there are a number of commercial and prudential requirements the fund trustee must consider from both a superannuation and tax law perspective


Treasury moves on borrowing by super funds
  • Hall & Wilcox
  • Australia
  • March 18 2010

Treasury has issued two releases to address some of the speculation about borrowing by super funds


Managed investment trust capital election
  • Hall & Wilcox
  • Australia
  • April 1 2010

The Tax Laws Amendment (2010 Measures No.1) Bill 2010 is currently before the Senate


Proposed licensing requirements for super fund borrowing arrangements
  • Hall & Wilcox
  • Australia
  • March 27 2012

Limited recourse borrowing arrangements involving superannuation funds are set to be regulated under proposed new rules to the Corporations Act 2001 (Act


Property development and SMSFs part 4: taxation considerations
  • Hall & Wilcox
  • Australia
  • May 23 2012

In the final instalment of the four part series on self managed superannuation fund trustees developing property, we discussed the limitations on fund trustees borrowing to develop property and the importance of properly documenting property development arrangements


Division 7Aunpaid present entitlements: action items for 30 June 2010
  • Hall & Wilcox
  • Australia
  • June 11 2010

On 2 June 2010 the ATO issued Taxation Ruling TR 20103 (being the finalisation of draft ruling TR 2009D8) and a draft Practice Statement PS LA 3362