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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

Director penalties personal liability for superannuation and PAYG liabilities

Piper Alderman
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Australia
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August 7 2012

The Government has recently passed legislation expanding and strengthening the direct penalty regime applicable to company directors

Director penalties personal liability for certain taxes

Piper Alderman
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Australia
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May 31 2012

The Government has presented a Bill to Parliament that amends the direct penalty provisions

Public trading trusts control and veto power

Piper Alderman
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Australia
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May 27 2011

Public trading trusts are taxed as if they were companies rather than the flow through taxation that applies to ordinary trusts

Exemption for “top hatting” restructures of stapled entities

Piper Alderman
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Australia
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April 16 2010

The Queensland Duties Act 2001 (Duties Act) has been amended to include a new exemption from transfer duty and land rich duty to facilitate the restructuring by "top hatting" of certain stapled entities where the CGT roll-over relief requirement and other conditions are met

Search results

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

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

Director penalties personal liability for superannuation and PAYG liabilities

Director penalties personal liability for certain taxes

Public trading trusts control and veto power

Exemption for “top hatting” restructures of stapled entities

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