We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 43

Excess contributions and TA 20102 withdrawn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

Excess contributions are an ongoing issue for superannuation advisors and members


Property funds alert: non-residents tax hit
  • Hall & Wilcox
  • Australia
  • May 16 2012

The 2012 Federal Budget will have an adverse impact on non-residents investing in Australia


Superannuation contributions on behalf of directors
  • Hall & Wilcox
  • Australia
  • May 15 2012

A common query we encounter is whether superannuation contributions made to a complying superannuation fund on behalf of a director by the trustee of a family discretionary trust is deductible


Property development and SMSFs - Part 3: borrowing to develop and documenting the development
  • Hall & Wilcox
  • Australia
  • April 3 2012

In the second instalment of the four part series on self managed superannuation fund trustees developing property, we discussed fund trustees investing in related and unrelated trusts that undertake property development


Personal deductible contributions getting it right
  • Hall & Wilcox
  • Australia
  • April 19 2012

With excess contributions tax assessments on the rise, this update is a timely reminder of the requirements that need to be satisfied to make a concessional contribution to superannuation


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


The final word from the ATO on limited recourse borrowing arrangements
  • Hall & Wilcox
  • Australia
  • July 3 2012

?This Ruling explains the following key concepts relevant to the application of the limited recourse borrowing arrangements under sections 67A and 67B of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act):what is an 'acquirable asset' and a 'single acquirable asset'; 'maintaining' or 'repairing' the acquirable asset as distinguished from 'improving' it; and when a single acquirable asset is changed to such an extent that it is a different (replacement) asset


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


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