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Results: 1-10 of 34

Stamp duty novation or assignment cancelled contract

  • Piper Alderman
  • -
  • Australia
  • -
  • March 27 2012

The NSW Duties Act provides that where an agreement for the sale or transfer of dutiable property is cancelled, the agreement is not liable to duty if the Chief Commissioner is satisfied of certain matters

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

Limited partnership USA double tax agreement

  • Piper Alderman
  • -
  • Australia, USA
  • -
  • May 24 2013

In broad terms, non-residents are required to include in the calculation of their net capital gains, any capital gains or capital losses made with

Fiduciary duties of financial advisors

  • Piper Alderman
  • -
  • Australia
  • -
  • November 8 2012

Although it is hard to understand how this view could have arisen, there was a view amongst some members of the financial planning industry that financial planners did not owe fiduciary duties to their clients

No transfer of continuing partnership interest by retiring partner

  • Piper Alderman
  • -
  • Australia
  • -
  • August 27 2013

The Full Court has dismissed an appeal by a taxpayer against a decision at first instance that a deed transferring a retiring partner's interest in a

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

GST general anti-avoidance provision

  • Piper Alderman
  • -
  • Australia
  • -
  • August 29 2012

The Full Court of the Federal Court recently had to consider the application of the general anti-avoidance provisions as well as the application of the margin scheme

Nominations and option agreements

  • Piper Alderman
  • -
  • Australia
  • -
  • August 27 2013

Amendments are proposed to be made to the NSW Duties Act, 1997 to overcome the NSW Supreme Court decision in CTI Joint Venture Company Pty Ltd v

Trust resettlements

  • Piper Alderman
  • -
  • Australia
  • -
  • June 27 2012

Following the Full Federal Court decision in Commissioner of Taxation v Clark and the refusal by the High Court to grant special leave to appeal, a draft public taxation determination has been issued on the question of trust resettlements

Small business CGT concessions maximum net asset value test

  • Piper Alderman
  • -
  • Australia
  • -
  • March 27 2012

In a recent Federal Court decision, the taxpayers being a husband and wife had sold their shares in a company and claimed the 15 year retirement exemption with respect to the capital gain each of them had made in relation to their shareholding in the company