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

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


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


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


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


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


Undisclosed offshore income: last chance to come clean before the gloves come off
  • Hall & Wilcox
  • Australia
  • December 3 2009

The Commissioner of Taxation has announced a new opportunity for people with undeclared income from offshore activities or accounts to come clean


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

Excess contributions are an ongoing issue for superannuation advisors and members


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


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


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