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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

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

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

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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