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Managed investment trusts entitlement to reduced input tax credits

Piper Alderman
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Australia
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May 24 2013

In general terms acquisitions that relate to making input taxed supplies are not made for a creditable purpose and therefore the entity making the

Changed tax treatment of outbound investment

Piper Alderman
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Australia
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May 24 2013

Companies borrowing in Australia to finance overseas acquisitions that will result in the derivation of non-assessable non-exempt income will no

Model litigant rules

Piper Alderman
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Australia
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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

Foreign resident CGT witholding tax

Piper Alderman
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Australia
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May 24 2013

The Government has announced that it will introduce a 10 non-final withholding tax in relation to disposals by foreign residents of certain taxable

R&D roll-back

Piper Alderman
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Australia
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May 24 2013

From 1 July 2013, only companies with an annual aggregate Australian turnover of less than $20m will be entitled to the R&D tax incentive. This will

GST general anti-avoidance rule

Piper Alderman
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Australia
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May 24 2013

The High Court recently had to consider the operation of the GST General Anti- Avoidance Rule (GAAR). In this case there were a group of companies

Limited partnership USA double tax agreement

Piper Alderman
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Australia, USA
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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

Tax issues affecting structuring of CRCs

Piper Alderman
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Australia
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April 24 2013

The tax issues affecting CRCs and their participants are largely well-known and provide sufficient flexibility to accommodate both participants who

No refund for vendor’s GST “windfall”

Piper Alderman
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Australia
-
April 9 2013

On 3 September 2009, Mr Simon Leong (Mr Leong) entered into a contract to purchase from Duoedge Pty Ltd (the Vendor) a property at 196 Hull Road

Sham loans taxpayer wins appeal

Piper Alderman
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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

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Search results

Managed investment trusts entitlement to reduced input tax credits

Changed tax treatment of outbound investment

Model litigant rules

Foreign resident CGT witholding tax

R&D roll-back

GST general anti-avoidance rule

Limited partnership USA double tax agreement

Tax issues affecting structuring of CRCs

No refund for vendor’s GST “windfall”

Sham loans taxpayer wins appeal

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