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Results:1-10 of 22

Changes to concessional loans between tax exempt entities
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 12 October 2018, the Government released exposure draft legislation (Treasury Laws Amendment (Measures for a later sitting) Bill 2018: Tax


No vacancy: Government denies deduction for losses or outgoings incurred in relation to vacant land
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 15 October 2018, the Federal Government introduced exposure draft legislation (Treasury Laws Amendment (Measures for a later sitting) Bill 2018:


Black Economy Task Force
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 18 October 2018, the House of Representatives passed the Treasury Laws Amendment (Black Economy Taskforce Measures No 2) Bill 2018 (Bill). The Bill


Greater guidance for reporting approved SMSF auditors
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 18 October 2018, the ATO released Practice Statement PS LA 20181, which provides guidance to ATO staff on the Commissioner's power to refer


Treasury Laws Amendment Bill
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 18 October 2018, the Treasury Laws Amendment (2018 Measures No. 5) Bill 2018 (Bill) was passed by the House of Representatives. The Bill contains a


Third tranche of the CCIV bill
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 15 October 2018, the Government released the third tranche of the Treasury Laws Amendment (Corporate Collective Investment Vehicle) Bill 2018 (CCIV


New South Wales State Budget
  • Hall & Wilcox
  • Australia
  • July 3 2018

The 201819 NSW Budget was handed down by the Treasurer the Hon. Dominic Perrottet MP on Tuesday 19 June 2018 (NSW Budget). On 19 June 2018, the


Wine equalisation tax: Decision Impact Statement for Divas Beverages Holdings
  • Hall & Wilcox
  • Australia
  • July 3 2018

On 18 June 2018, the ATO released a Decision Impact Statement (DIS) in relation to the Federal Court decision in Divas Beverages Holdings Pty Ltd v


Income tax legislation modifying tax brackets has passed the Senate in its entirety
  • Hall & Wilcox
  • Australia
  • July 3 2018

On Thursday 21 June 2018, the Senate approved and passed the entirety of the changes (in the Treasury Laws Amendment (Personal Income Tax Plan) Act


Draft Practical Compliance Guideline issued for Part IVA of the ITAA36 and restructures of hybrid mismatch arrangements
  • Hall & Wilcox
  • Australia, OECD
  • July 3 2018

Following the implementation of the hybrid mismatch rules, the ATO has released Draft Practical Compliance Guideline PCG 2018D4: Part IVA of the