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Results: 1-10 of 34

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

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

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

FOFA commences 1 July 2013

  • Piper Alderman
  • -
  • Australia
  • -
  • June 26 2013

The FOFA reforms will commence on 1 July 2013 for all financial service providers who have not already opted in. This will result in fundamental

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

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

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

Deemed dividends - whether “distributable surplus” for an income year includes the income tax for that income year even if not due and owing

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

Division 7A of the 1936 Tax Act contains specific anti-avoidance provisions that may result in a deemed dividend such as loans and other benefits provided by a private company to a shareholder or associates of a shareholder of that private company

Deductibility of indemnity payment

  • Piper Alderman
  • -
  • 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

Scrip for scrip roll over applicability of arm’s length provisions and Part IVA

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

In a recent decision of the Full Bench of the Federal Court, the Court had to consider whether or not the scrip for scrip roll over provisions applied in a takeover transaction in the context where the original entity and the replacement entity did not have at least 300 members and the shares in the replacement entity that were exchanged for shares in the original entity had different rights to the original shares