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Results: 1-10 of 43

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 funds alert: non-residents tax hit
  • Hall & Wilcox
  • Australia
  • May 16 2012

The 2012 Federal Budget will have an adverse impact on non-residents investing in Australia


Superannuation contributions on behalf of directors
  • Hall & Wilcox
  • Australia
  • May 15 2012

A common query we encounter is whether superannuation contributions made to a complying superannuation fund on behalf of a director by the trustee of a family discretionary trust is deductible


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


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


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


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


Draft Determinations released targeting foreign private equity investment
  • Hall & Wilcox
  • Australia
  • December 21 2009

The Australian Taxation Office (ATO) has released Draft Taxation Determinations TD 2009D17 and TD 2009D18