ArticleMicro enterprises and SMEs under the spotlight in the ATO's Compliance Program 2012/2013The ATO's recently released Compliance Progam provides an overview of what the ATO will be focusing on over the next year.AustraliaTaxHall & Wilcox
ArticleDirectors personally liable for PAYG and superannuationNew legislation will make directors personally liable for any unpaid superannuation guarantee contributions.AustraliaEmployment and HRHall & Wilcox
ArticleEmployees or independent contractors?In another case concerning the status of workers, the court has held that independent contractors were in fact employees.AustraliaEmployment and HRHall & Wilcox
ArticleWhat's on the superannuation radar for 2013?The Australia Taxation Office has released their Compliance Program identifying the hot issues in superannuation for 2013.AustraliaEmployment and HRHall & Wilcox
ArticleFederal Court cracks down on misleading and deceptive conduct in financial servicesRecent Federal Court cases have highlighted ASIC's enthusiasm for pursuing discrepancies in the financial services world.AustraliaFinance and BankingHall & Wilcox
ArticleVictorian Planning zone reforms updateWith the potential to make significant changes, Victorian property owners should be fully aware of the proposed reforms.AustraliaReal Estate and ConstructionHall & Wilcox
ArticleClient Trust Deeds - don't forget the Vesting DatePrudent tax practitioners should check the vesting date of their clients' trust deeds to avoid any potential tax issues.AustraliaTaxHall & Wilcox
ArticleCarbon price one month on – ACCC and misleading carbon price claimsThis article looks at mistakes made by businesses and what other businesses can do to avoid falling into those traps.AustraliaConsumer ProtectionHall & Wilcox
ArticleGoogle wins in the High CourtAfter a resounding loss against the ACCC in the Full Federal Court, Google has succeeded on appeal in the High Court.AustraliaConsumer ProtectionHall & Wilcox
ArticleWrong side of the tracks: criminal record discrimination by employersIn a recent NSW case, RailCorp was found to have discriminated against a job applicant based on his criminal record.AustraliaEmployment and HRHall & Wilcox
ArticleGuide to buying assets or a business from a company under external administrationWhile buying from an administrator may seem risky, you may be able to purchase a business or assets for a good price.AustraliaInsolvency/Bankruptcy/Re-StructuringHall & Wilcox
ArticleTrust deeds - Taxation Determination TD 2012/21 - Resettlements settled?Recent events have created uncertainty on the ATO's view on resettlement of trusts.AustraliaCorporate/Commercial LawHall & Wilcox
ArticleProperty development and SMSFs - Part 3: Borrowing to develop and documenting the developmentPart 3 of of the four part series on self managed superannuation fund trustees developing property.AustraliaFinance and BankingHall & Wilcox
ArticleModifications to Simplified PDS regimeMandatory compliance with the SDS regime is due to commence on 22 June 2012.AustraliaStrategyHall & Wilcox
ArticleManaging redundancy in a business restructureTwo recent decisions provide some timely guidance to employers involved in restructuring.AustraliaEmployment and HRHall & Wilcox
ArticlePersonal deductible contributions – Getting it rightA timely reminder of the requirements that need to be satisfied to make a concessional contribution to superannuation.AustraliaFinance and BankingHall & Wilcox
ArticleThe net is cast wider: Four-year time limit for ATO amendments for potentially all taxpayersThe Court has ruled that taxpayers who are objects of discretionary trusts are subject to a four-year amendment period.AustraliaTaxHall & Wilcox
ArticleMySuper and last minute changes to Tranche 3The end of 2012 saw a number of further developments on the MySuper front.AustraliaEmployment and HRHall & Wilcox
ArticleThe final word from the ATO on limited recourse borrowing arrangementsRuling SMSFR 2012/1 explains key concepts relevant to the application of limited recourse borrowing arrangements.AustraliaFinance and BankingHall & Wilcox
ArticleSuperannuation contributions on behalf of directorsAre superannuation contributions made on behalf of a director by the trustee of a family discretionary trust deductible?AustraliaStrategyHall & Wilcox