We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

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

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

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

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

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

Foreign exchange losses

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

The Commissioner of Taxation has lost an appeal against a decision at first instance that 20 News Corp group companies were entitled to deductions

Model litigant rules

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

The Australian Taxation Office is subject to Model Litigant Policy under Legal Services Directions made by the Attorney-General. In a recent case a

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

Supply of foreign currency GST-free supply

  • Piper Alderman
  • -
  • Australia
  • -
  • November 26 2010

The High Court recently had to consider whether a sale of foreign currency on the departures side of the Customs barrier at Sydney International Airport to a traveller who intends to use the currency overseas, is GST- free