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Results: 1-10 of 34

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

Film tax offsets what is a documentary?

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

The income tax laws provide for tax offsets for certain Australian production expenditure incurred by a production company in making a film

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

Trust income streaming

  • Piper Alderman
  • -
  • Australia
  • -
  • July 14 2011

The Administrative Appeals Tribunal (AAT) has in a recent decision rejected the Commissioner’s view as to the application of the High Court decision in Bamford

Youth allowance assessable income deductions allowed

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

The High Court has upheld earlier decisions of the Federal Court at first instance and the Full Court on appeal that the youth allowance was assessable income

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

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

Transfer pricing international trade

  • Piper Alderman
  • -
  • Australia
  • -
  • July 14 2010

In a recent Federal Court case, the Commissioner has suffered a significant loss in his views on transfer pricing

Assessment contrary to private ruling not invalidly issued

  • Piper Alderman
  • -
  • Australia
  • -
  • October 28 2011

In a recent case, the Full Court of the Federal Court had to consider the validility of an assessment issued by the Commissioner that the taxpayer claimed to be contrary to a private ruling and therefore was infected with jurisdictional error