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Results: 1-10 of 43

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


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


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


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


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


Directors to be personally liable for the superannuation guarantee charge
  • Hall & Wilcox
  • Australia
  • May 11 2011

The 20112012 Federal Budget handed down by the government on 10 May 2011 announced that from 1 July 2011 directors will be personally liable for any unpaid employee superannuation


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


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


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


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