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Results: 1-10 of 43

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


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


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


Trust distributions post Bamford: what you need to do before 30 June 2010
  • Hall & Wilcox
  • Australia
  • June 11 2010

Following the much anticipated High Court decision in Bamford, the Australian Taxation Office (ATO) has now issued a draft Decision Impact Statement and Practice Statement PS LA 20101 setting out its view of the consequences of the decision and what action it will take


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


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

Excess contributions are an ongoing issue for superannuation advisors and members


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


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


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