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Results: 1-10 of 96

Removal of the CGT discount for non-residents
  • Hall & Wilcox
  • Australia
  • April 9 2013

The Assistant Treasurer released exposure draft legislation and explanatory material on 8 March 2013 to remove the CGT discount for temporary and


Trustee resolutions: take care again
  • Hall & Wilcox
  • Australia
  • April 17 2013

With 30 June fast approaching, advisors should start thinking about the trustee resolutions. They were the key topic of discussion at the National


Talking Tax - Issue 54
  • Hall & Wilcox
  • Australia
  • October 21 2016

The Government has released its report of the R&D Tax Incentive review that concluded in April 2016. The report, which was co-chaired by Chair of


30 June 2014 trust resolutions
  • Hall & Wilcox
  • Australia
  • May 19 2014

The ATO’s practice of allowing trustee resolutions to be made in July or August was abolished two years ago; so 30 June means 30 June - expect no


2014-15 Federal Budget update
  • Hall & Wilcox
  • Australia
  • May 19 2014

An outcome of the 2014-15 Budget, and other tax rate changes, will see the difference in the effective rate of tax paid by a top marginal rate


Talking Tax - Issue 59
  • Hall & Wilcox
  • Australia
  • November 25 2016

The ATO has published for consultation a draft Practical Compliance Guideline (PCG) setting out the seven existing Simplified Transfer Pricing Record


Liquidators not personally liable for CGT prior to issue of notice of assessment
  • Hall & Wilcox
  • Australia
  • October 10 2014

On 8 October 2014 the Full Court of the Federal Court delivered judgment in favour of the liquidators in the much anticipated Australian Building


Federal government announces superannuation reforms
  • Hall & Wilcox
  • Australia
  • April 5 2013

After months of speculation, the Gillard Government today announced changes to superannuation ahead of the forthcoming Federal Government budget


Changes to Employee Share Scheme tax rules
  • Hall & Wilcox
  • Australia
  • October 16 2014

The Government has released its "Industry Innovation and Competitiveness Agenda" containing initiatives to boost business competitiveness. Among the


Project Do It - Do It now!
  • Hall & Wilcox
  • Australia
  • July 22 2014

In March, we sent out an Update about the ATO's voluntary disclosure initiative for unreported offshore income, Project Do It: 'Undisclosed Offshore