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Results: 1-10 of 43

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


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


Director penalty regime extended to superannuation
  • Hall & Wilcox
  • Australia
  • October 25 2011

Directors will be made personally liable for any unpaid superannuation guarantee contributions under an extension to the director penalty regime introduced by the Tax Laws Amendment (2011 Measures No. 7) Bill 2011 (Bill


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


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


SMSF borrowing rules: further guidance - SmSFR 2011D1
  • Hall & Wilcox
  • Australia
  • September 16 2011

The superannuation borrowing rules have been much discussed but some outstanding points have remained unsettled


Investment Manager Regime - exposure draft legislation
  • Hall & Wilcox
  • Australia
  • September 14 2011

On 16 August 2011 the Government released exposure draft legislation and an explanatory memorandum to introduce a limited Investment Manager Regime (IMR) exemption for foreign funds investing in Australia


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


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


Excess contributions and TA 20102 withdrawn
  • Hall & Wilcox
  • Australia
  • December 5 2011

Excess contributions are an ongoing issue for superannuation advisors and members