Search results

Order by most recent / most popular / relevance

Results: 1-10 of 120

Tax issues affecting structuring of CRCs

Piper Alderman
-
Australia
-
April 24 2013

The tax issues affecting CRCs and their participants are largely well-known and provide sufficient flexibility to accommodate both participants who

No refund for vendor’s GST “windfall”

Piper Alderman
-
Australia
-
April 9 2013

On 3 September 2009, Mr Simon Leong (Mr Leong) entered into a contract to purchase from Duoedge Pty Ltd (the Vendor) a property at 196 Hull Road

Sham loans taxpayer wins appeal

Piper Alderman
-
Australia
-
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
-
Australia
-
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
-
Australia
-
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
-
Australia
-
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

Off market share buy-back purchase price dividend or capital?

Piper Alderman
-
Australia
-
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

Non-portfolio dividend trust as the head company of consolidated group

Piper Alderman
-
Australia
-
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

Private Ancillary Funds

Piper Alderman
-
Australia
-
November 14 2012

Private Ancillary Funds are designed to encourage private philanthropy by giving private groups (such as families, business and individuals) the ability to be endorsed by the Australian Taxation Office as deductible gift recipients

GST margin scheme and subdivided land draft Legislation

Piper Alderman
-
Australia
-
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

next >