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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

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

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

Employee share scheme rights

Piper Alderman
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Australia
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August 29 2012

Under the former employee share scheme provisions a person could acquire a “right” if another person created the right in that person

GST margin scheme and subdivided land draft Legislation

Piper Alderman
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Australia
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August 29 2012

Where the supplier and recipient of the supply agree in writing that the margin scheme is to apply, the margin scheme applies in working out the amount of GST on a taxable supply of real property

Deductibility of indemnity payment

Piper Alderman
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Australia
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August 29 2012

The Full Court has recently held that a payment made by the taxpayer to a related company for indemnifying the taxpayer company against loss under an anterior forward exchange contract with another related company was an allowable deduction under the general deduction section

Clean Building Managed Investment Trusts

Piper Alderman
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Australia
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August 29 2012

The Government has issued exposure draft legislation that will provide for a final withholding tax rate of 10 on fund payments from eligible Clean Building Managed Investment Trusts (MITs) made to foreign residents in information exchange countries

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