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Results: 1-10 of 43

Division 7A & unpaid trust distributions: is it a bird? Is it a plane? No, it's a UPE!
  • Hall & Wilcox
  • Australia
  • December 18 2009

The ATO has released its draft ruling TR 2009D8 on the application of Division 7A to unpaid trust distributions to a company


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


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


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


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


Excess contributions and TA 20102 withdrawn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

Excess contributions are an ongoing issue for superannuation advisors and members


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 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


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


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