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Results: 1-10 of 43

30 June deadline for dealing with 2010 UPEs looming
  • Hall & Wilcox
  • Australia
  • June 15 2011

We have previously provided updates to keep you informed of the changing landscape of the treatment of unpaid present entitlements (UPEs


Super funds can refinance under amended borrowing arrangements
  • Hall & Wilcox
  • Australia
  • May 28 2010

A Bill is currently before Parliament which will amend the limited recourse borrowing provisions in section 67(4A) of the Superannuation Industry (Supervision) Act 1993 (SIS Act


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

Excess contributions are an ongoing issue for superannuation advisors and members


Managed investment trusts tax changes a step closer
  • Hall & Wilcox
  • Australia
  • October 22 2010

The Gillard Government released a discussion paper on the new tax system for Managed Investment Trusts ("MITs") on 18 October 2010


Division 7A & UPEs final Practice Statement time to review structures
  • Hall & Wilcox
  • Australia
  • October 22 2010

The highly anticipated final version of Practice Statement PSLA 20104 was released on 14 October 2010


New corporations regulation instalment warrants are financial products
  • Hall & Wilcox
  • Australia
  • June 22 2010

The Minister for Financial Services, Superannuation and Corporate Law has released draft regulations that will amend the Corporations Regulations to provide that: Limited recourse borrowing arrangements are financial products under Chapter 7 of the Corporations Act when acquired by superannuation funds which attract licensing and disclosure requirements


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


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


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


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