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Results: 1-10 of 97

Talking Tax - Issue 90
  • Hall & Wilcox
  • Australia, OECD
  • August 18 2017

The Supreme Court of New South Wales in DCT v Arora 2017 NSWSC 1016 has upheld director penalty notices issued by the Deputy Commissioner of


Trusts: varying the vesting date
  • Hall & Wilcox
  • Australia
  • February 24 2015

A fast approaching vesting date of a trust is becoming a more common issue for professional advisers and clients. If the vesting date is reached, the


Talking Tax - Issue 63
  • Hall & Wilcox
  • Australia
  • February 3 2017

The State Revenue Office of Victoria (SRO) has issued amended Revenue Ruling TAA-007 (Version 3) to account for the absentee owner surcharge in force


Earnout arrangements: "looking through" the draft provisions
  • Hall & Wilcox
  • Australia
  • May 12 2015

An earnout is a common way of structuring the purchase price in the sale of shares or business assets. They are often used where the parties cannot


Undisclosed offshore assets & income: ATO announces project DO IT: disclose offshore income today
  • Hall & Wilcox
  • Australia
  • March 28 2014

The ATO has announced what is the last chance for people to come clean about hidden overseas assets and income by December 2014. The ATO's previous


ATO guidelines on professional practice structures
  • Hall & Wilcox
  • Australia
  • September 1 2014

In a welcome move, the ATO has released practical guidelines on how it will assess the risk of professional practices, such as accounting and legal


Liquidator not obligated to retain funds in the absence of an assessment
  • Hall & Wilcox
  • Australia
  • March 3 2014

On 21 February 2014 the Federal Court handed down its decision in Australian Building Systems Pty Ltd (in liq) v Commissioner of Taxation 2014 FCA


Employee options are back! Plus new ATO guidance on ESS for start-ups
  • Hall & Wilcox
  • Australia
  • July 16 2015

The amendments to the Employee Share Scheme (ESS) legislation that we discussed in our earlier Tax Update have been passed and are now law. In brief


Deceased estates & testamentary trusts: sro confirms duty exemption
  • Hall & Wilcox
  • Australia
  • September 30 2011

Earlier this month, the State Revenue Office (SRO) clarified its position regarding section 42(1)(a) of the Duties Act 2000 (the Act), confirming it will treat a transfer from the executor to the trustee of the testamentary trust as if it were a transfer to a beneficiary, provided the transfer is in conformity with the trusts contained in the will of the deceased, and is not for valuable consideration


LRBAs: can you drown in the safe harbour?
  • Hall & Wilcox
  • Australia
  • May 12 2016

For some time, there has been speculation and uncertainty regarding related party limited recourse borrowing arrangements (LRBAs) entered into by