Search results

Order by most recent / most popular / relevance

Results: 1-10 of 46

NSW payroll tax grouping provisions

Piper Alderman
-
Australia
-
October 6 2009

The NSW Payroll Tax Act 2007 has very wide grouping provisions

Mining companies land rich provisions

Piper Alderman
-
Australia
-
October 6 2009

The High Court has recently considered the application of the NT land rich provisions in relation to the acquisition of shares in a mining company

Part IVA not applied to complex corporate group restructure

Piper Alderman
-
Australia
-
October 6 2009

The taxpayer was recently successful after a long run of cases where the Commissioner has succeeded in the application of Part IVA to deny tax benefits arising out of various transactions

Successful challenge to charitable status of organisation political activities

Piper Alderman
-
Australia
-
October 6 2009

There has been a campaign for some time against charities by the Commissioner in relation to their tax-exempt status and in particular there has been concern at a political level particularly under the former Government as to whether the lobbying undertaken by charities and as to whether this affects their charitable nature

Non-forestry managed investment scheme (MIS) failures clarification of the law

Piper Alderman
-
Australia
-
October 6 2009

Following the collapse of Timbercorp and Great Southern Plantations there have been some concerns by investors as to the status of their tax deductions

Supply of foreign currency on departure side of airport

Piper Alderman
-
Australia
-
October 6 2009

The natural construction of the GST Act would have considered that the supply of foreign currency is a supply of money and therefore a financial supply which is input taxed

Footballers' management expenses deductible Spriggs and Riddle

Piper Alderman
-
Australia
-
June 30 2009

On 18 June 2009, the High Court unanimously upheld the taxpayers' appeals from the decision of the Full Federal Court and held that fees paid to managers were deductible under section 8-1(1) of the Income Tax Assessment Act 1999 (Act) and were not capital expenses which were denied deductibility under section 8-1(2) of the Act

Footballers’ management expenses deductible

Piper Alderman
-
Australia
-
June 30 2009

On 18 June 2009, the High Court unanimously upheld the taxpayers’ appeals from the decision of the Full Federal Court and held that fees paid to managers were deductible under section 8-1(1) of the Income Tax Assessment Act 1999 (Act) and were not capital expenses which were denied deductibility under section 8-1(2) of the Act

Margin lending facilities to be a financial product

Piper Alderman
-
Australia
-
July 14 2009

There is a Bill before the Commonwealth Parliament which will amend the definition of "financial product" to include a margin lending facility

Trust to trust roll-over relief

Piper Alderman
-
Australia
-
December 17 2009

Proposed legislation that is currently before Parliament will provide for trust to trust roll-over relief where a CGT asset is transferred from one fixed trust to another fixed trust

next >