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Sham loans taxpayer wins appeal
- Piper Alderman
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- Australia
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- April 2 2013
In a recent case, the Full Court had to consider whether or not a finding by the AAT that international funds transfers made as between the taxpayer
Scheme promoter civil penalty provisions commissioner loses
- Piper Alderman
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- Australia
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- April 2 2013
The Federal Court recently had to consider the application of the scheme promoter penalty regime introduced by the Government in 2006 for the purpose
Small business CGT relief - maximum net asset test - liabilities related to an asset
- Piper Alderman
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- Australia
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- April 2 2013
Once again the complexity of the small business CGT concessions has been revealed in a recent Full Federal Court decision and shows the importance in
Amendment to transfer pricing rules
- Piper Alderman
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- Australia
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- April 2 2013
A Bill has been introduced to amend the current transfer pricing rules. The expressed object of the legislation is to ensure that the amount brought
Simple corporate bonds exposure draft legislation
- Piper Alderman
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- Australia
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- February 22 2013
Treasury has issued exposure draft legislation which will introduce new provisions intended to facilitate increased trading in retail corporate bonds
Non-portfolio dividend trust as the head company of consolidated group
- Piper Alderman
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- Australia
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- January 20 2013
Under the tax consolidation provisions, a trust (as distinct from the trustee) which is a corporate unit trust or a public trading trust can be a
Off market share buy-back purchase price dividend or capital?
- Piper Alderman
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- Australia
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- January 20 2013
Broadly speaking, where a company makes an off-market share buy-back, for income tax purposes, the difference between the purchase price and the part
Managed investment schemes constitutions
- Piper Alderman
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- Australia
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- November 8 2012
ASIC has issued a consultation paper that sets out a number of alternative proposals to amend its current regulatory guide as to the content of Constitutions for managed investment schemes
Litigation funding scheme is not a financial product
- Piper Alderman
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- Australia
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- November 8 2012
The NSW Court of Appeal by a majority had previously held that a funding agreement in relation to a litigation funding arrangement was a financial product
FOFA reforms
- Piper Alderman
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- Australia
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- November 8 2012
As part of the FOFA reforms, recent amendments have been made to the Corporations Act which impose two statutory obligations on any individual (the provider) who provides personal advice to a retail client
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- Firm Name - Piper Alderman
- Author - Aaron Chan