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Results: 1-10 of 43

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


Excess contributions and TA 20102 withdrawn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

Excess contributions are an ongoing issue for superannuation advisors and members


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


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


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


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


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

Excess contributions are an ongoing issue for superannuation advisors and members


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'


ATO has its sights set on Jennifer's assets
  • Hall & Wilcox
  • Australia
  • November 17 2009

The current tax disputes with the Australian Taxation Office (ATO) and non-resident investors such as Texas Pacific Group (TPG) on the sale of their interest in Myer raises a number of interesting issues for advisors and private equity participants alike


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