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Small business CGT relief - maximum net asset test - liabilities related to an asset
- Piper Alderman
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- 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
Stamp duty novation or assignment cancelled contract
- Piper Alderman
- -
- Australia
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- 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
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
NSW duty assessment sale of reversionary interest of land effect of long-term lease on value disregarded
- Piper Alderman
- -
- Australia
- -
- October 28 2011
The NSW Duties Act has a specific anti-avoidance rule that enables the Commissioner when determining the dutiable value of dutiable property, to disregard any interest, agreement or arrangement (other than an encumbrance) granted or made in respect of the dutiable property that has the effect of reducing the dutiable value
Trust resettlements
- Piper Alderman
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- Australia
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- 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
Trust resettlements
- Piper Alderman
- -
- Australia
- -
- September 27 2011
The High Court has refused an application for special leave by the Commissioner of Taxation to appeal against the decision of the Full Federal Court
Deductibility of indemnity payment
- Piper Alderman
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- Australia
- -
- August 29 2012
The Full Court has recently held that a payment made by the taxpayer to a related company for indemnifying the taxpayer company against loss under an anterior forward exchange contract with another related company was an allowable deduction under the general deduction section
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
Time of derivation of income for cash taxpayer
- Piper Alderman
- -
- Australia
- -
- September 20 2010
In a recent case, a taxpayer who returned income on a cash basis attempted to argue that notwithstanding he received a transfer of land in one income year as consideration for services performed in an earlier income year, that it was the value of the land at the time of performance of the services in the earlier income year that should be returned as assessable income
GST on cancelled supplies
- Piper Alderman
- -
- Australia
- -
- September 27 2011
In a recent case the Federal Full Bench had to consider whether or not GST was still applicable where a customer bought an airline ticket but subsequently cancels the booking, or does not turn up for the flight, and does not receive a refund either because, under the terms of the contract, no refund was available or, although it was available, it was simply not claimed
Current Search
- Jurisdiction - Australia
- Workarea - Litigation
- Author - Aaron Chan