Search results

Order by most recent / most popular / relevance

Results: 1-10 of 72

Consultation Paper 133 Agribusiness managed investment schemes - improving disclosure for retail investors

Piper Alderman
-
Australia
-
May 25 2010

ASIC is currently seeking stakeholder feedback on Consultation Paper 133 Agribusiness managed investment schemes: Improving disclosure for retail investors, issued on 8 April 2010

Amendments to trust deeds Bamford impact statement what is income?

Piper Alderman
-
Australia
-
June 9 2010

The Commissioner has now issued a decision impact statement in relation to the High Court recent decision in Bamford

Trusts - unpaid present entitlements and private companies deemed unfranked dividend

Piper Alderman
-
Australia
-
June 9 2010

The Commissioner has finalised his ruling on when an unpaid present entitlement of a private company beneficiary of a trust is a loan for Division 7A purposes

Division 7A and foreign companies

Piper Alderman
-
Australia
-
June 9 2010

The Government has introduced legislation to make it clear that the Division 7A rules apply to Australian resident shareholders of foreign private companies and associates of those shareholders

Scrip for scrip roll over applicability of arm’s length provisions and Part IVA

Piper Alderman
-
Australia
-
November 26 2010

In a recent decision of the Full Bench of the Federal Court, the Court had to consider whether or not the scrip for scrip roll over provisions applied in a takeover transaction in the context where the original entity and the replacement entity did not have at least 300 members and the shares in the replacement entity that were exchanged for shares in the original entity had different rights to the original shares

Commissioner’s slice approach to streaming of trust distributions rejected

Piper Alderman
-
Australia
-
November 26 2010

Up until the decision of the High Court in Bamford the Commissioner accepted that a trustee may stream categories of income to different beneficiaries e.g. capital gains and franked dividends

Youth allowance assessable income deductions allowed

Piper Alderman
-
Australia
-
November 26 2010

The High Court has upheld earlier decisions of the Federal Court at first instance and the Full Court on appeal that the youth allowance was assessable income

Transfer pricing international trade

Piper Alderman
-
Australia
-
July 14 2010

In a recent Federal Court case, the Commissioner has suffered a significant loss in his views on transfer pricing

Managed investment trusts making CGT choice

Piper Alderman
-
Australia
-
July 14 2010

If you are an Australian managed investment trust you may make a choice that certain assets of your trust are to be treated on capital rather than revenue account e.g. shares and land

Trusts is streaming of income permitted?

Piper Alderman
-
Australia
-
July 14 2010

Up until the decision of the High Court in Bamford the Commissioner has accepted that a trustee may stream categories of income to different beneficiaries e.g. capital gains and franked dividends

next >