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Your search for ‘Moore Australia’ returned 793 results

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  • Article

    Hybrid Trusts

    In recent years much has been said of the use of a hybrid trust. The term is not specific and includes many different types of trusts, where there may be different entitlements to revenueand capital.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Managed Funds: Changes To The Eligible Investment Business Rules

    Tax Laws Amendment (2008 Measures No 5) Bill 2008 (the “Bill”) was introduced into Parliament on 25 September 2008, it included changes that were intended to make it easier for managed funds to comply with the law by reducing the scope for them to inadvertently breach Division 6C (i.e. the public trading trust rules that can tax a trust as a company).
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

NSW Mini Budget

The NSW Treasurer, Eric Roozendahl yesterday released a mini-budget in which the State's budget position has moved from a projected surplus of $700 million at the time of the 07/08 Budget to a $917 million deficit disclosed in the mini-budget.
AustraliaTax
Moore Australia
Moore Australia
  • Article

    Recent Developments In The Application Of The Margin Scheme

    The Full Federal Court in Brady King Pty Ltd v FCT has overturned the initial contentious judgement made by the single judge of the federal court earlier this year.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Taxation: Breathing Space For Private Company Loans

    Division 7A of the ITAA 1936 has applied to loans made by private companies to their shareholders (and associates of the shareholders) since 4 December 1997. The provisions are automatically triggered if the conditions of the Act are met.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Hot Property Gateway To China

    In the budget, the Financial Secretary stated that Hong Kong is experiencing a continued upturn in the economy and demand for residential and commercial properties has increased, exerting upward pressure on both property pricesand rent.
    Hong KongReal Estate and Construction
    Moore Australia
    Moore Australia
  • Article

    Rejuvenating Inner City Areas

    During his 2008 Budget speech, the Minister of Finance, Trevor Manuel, announced that the Urban Renewal Tax Incentive that was introduced in 2004, will be extended for another five years until March 2014.
    South AfricaReal Estate and Construction
    Moore Australia
    Moore Australia
  • Article

    Personal property securities regime

    The Personal Property Securities Act 2009 (Cth) ("PPS Act") was passed as legislation in December 2009. Although the PPS Act has not received extensive exposure and attention, it is likely to have far reaching consequences for many businesses and the function of providing credit and finance.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    How is working capital impacting your deal price?

    When buying or selling a business, understanding and negotiating the working capital adjustment mechanism is critical.
    AustraliaAccounting and Audit
    Moore Australia
    Moore Australia
  • Article

    Tax Consolidation: Rights to future income, a thing of the past

    Treasury has released an Exposure Draft of legislation to retrospectively amend aspects of the tax consolidation regime.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Tax interpretation of Section 254T of the Corporations Act

    Amendments to Section 254T of the Corporations Act impose additional restrictive conditions when a dividend can be paid.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Shipping Confidence Report - September 2010

    At the same time, however, the number of respondents expecting to make a major investment or significant development over the next twelve months was up to a record high, while the percentage of those expecting finance costs to rise over the same period hit its lowest figure since the survey was launched in May 2008.
    GlobalTransport
    Moore Australia
    Moore Australia
  • Article

    The how, what and why of selling your business Part 2: Managing the business sale rollercoaster

    The sale process can be a wild ride but there are ways to smooth out the bumps.
    AustraliaCorporate/Commercial Law
    Moore Australia
    Moore Australia
  • Article

    Revised Forecast: No more cut rates

    We no longer expect that there will be 2 more rate cuts in this cycle.
    AustraliaFamily and Matrimonial
    Moore Australia
    Moore Australia
  • Article

    Last-minute tax planning tactics for individuals

    The 2014-15 financial year is almost over, but there may still be some tactics to ensure you pay the right amount of tax.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Legislated superannuation changes since the winter newsletter

    The article discusses proposed budget changes as well as recent legislated changes to the superannuation regime.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Tax Forum – A Personal View

    Federal Treasurer releases discussion paper in the lead-up to the Tax Forum on 4 and 5 October 2011.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Property and taxes in Western Australia: Land tax and principal residence - Grey nomads beware

    If you are away from your home on 30 June, beware the implications of it not being considered your principal residence.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Tax Concessions And Incentive Plans For Australia´s Ships

    Australia's shipping industry received a much needed life-line when the report 'Rebuilding Australia's Coastal Shipping Industry' was tabled into Federal Parliament on 20 October 2008.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Withholding Tax On Distributions To Foreign Investors - Labor´s Promise Halved . . .

    By halving the withholding tax rate, it is Labor's intention to "secure Australia's place as a financial hub in the Asia-Pacific".
    AustraliaTax
    Moore Australia
    Moore Australia
  • Showing 441–460 of 793 results

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