We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Piper Alderman

Indemnity clauses in commercial contracts: how to achieve desired contractual risk allocation

Australia - June 7 2011 An indemnity clause is a contractual transfer of risk between two contractual parties generally to prevent loss or compensate for a loss which may occur as a result of a specified event

Consequences of not “fixing” a price for a “fixed” term energy contract

Australia - June 23 2015 In December 2014, Justice White of the Federal Court made a finding that AGL South Australia Pty Ltd made false or misleading representations and

Structuring a sale or acquisition of a business assets or shares?

Australia - June 7 2013 There are a number of issues to consider with the sale or purchase of a business, one of them being whether the business should be sold via an asset

Caution when “dragging along” shareholders

Australia - September 12 2013 A recent decision of the Supreme Court of NSW has held that a forced sale of shares to a consortium of existing shareholders, under a drag along

Payment of super benefits on death of member

Australia - June 26 2015 The Federal Court has dismissed an appeal from the Superannuation Complaints Tribunal (SCT) affirming a trustee's decision to pay certain benefits to

Accelerated depreciation for primary producers

Australia - June 30 2015 Primary Producers will now be entitled to claim an immediate deduction for capital expenditure on water facilities and fencing assets and to deduct

Part IVA (general anti-avoidance rule) and tax consolidation

Australia - June 30 2015 The Full Court of the Federal Court has recently removed previous doubts concerning whether Part IVA could be applied to a scheme involving the

Fly in fly out employees FBT and the “otherwise deductible” rule

Australia - June 30 2015 Fringe benefits tax is not payable with respect to benefits provided to an employee where those benefits would have been deductible to the employee

A modernised tax system for managed investment trusts

Australia - June 30 2015 After extensive consultation the Government has released the long- anticipated exposure draft legislation to modernise the tax system for managed

“Look-through” CGT treatment to earnout arrangements

Australia - June 30 2015 On 23 April 2015 the Government released exposure draft legislation to amend the income tax law to change the capital gains tax (CGT) treatment of