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Results: 1-10 of 43

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


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


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 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


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


The future self managed superannuation funds - the government response to the Cooper Review
  • Hall & Wilcox
  • Australia
  • March 25 2011

The Government has released its response to the Cooper Review, entitled 'Stronger Super'


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


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


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


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