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Accountants, lawyers and the privileged class: R v Special Commissioner of Income Tax

Clayton Utz
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Australia, United Kingdom
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May 9 2013

Legal professional privilege is a fundamental right attaching to qualifying communications between lawyers and their clients. The ATO has conceded

The Federal Court rules in RCF: treaty benefits for fiscally transparent entities and other interesting issues

King & Wood Mallesons
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Australia
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May 8 2013

Recently, the Federal Court of Australia handed down its decision in Resource Capital Fund III LP v Commissioner of Taxation 2013 FCA 363 ("RCF"

Federal Court rules capital gain on disposal of mining investment not taxable to offshore pooling vehicle

Gilbert + Tobin
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Australia
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May 7 2013

On 26 April 2013 the Federal Court of Australia handed down a decision on the treatment of a disposal of shares in an Australian listed mining

Foreign investment in minerals liable to less capital gains tax

Clayton Utz
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Australia
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April 26 2013

Australia's domestic laws limit the liability of foreign residents to Australian capital gains tax (CGT) to instances involving direct and indirect

Understatement penalty: when can SARS potentially allege 'gross negligence' or 'intentional tax evasion'?

DLA Cliffe Dekker Hofmeyr
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Australia, South Africa
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April 19 2013

The Tax Administration Act, No 28 of 2011 (TAA) introduces the 'understatement penalty' in Chapter 16. Section 223 contains an 'understatement

‘GST inclusive’ implied term in contract

McInnes Wilson Lawyers
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Australia
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April 19 2013

On 3 September 2009, Duoedge Pty Ltd sold a residential property to Mr Simon Leong for a price specified in the contract as '$916,000 GST inclusive'

Exemption from GST for the supply of a going concern under GSTR 20025

Colin Biggers & Paisley
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Australia
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April 17 2013

The essential ingredients to have a transaction exempt from GST on the basis that it is the supply of a going concern are now clearly enunciated and

No refund for vendor’s GST “windfall”

Piper Alderman
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Australia
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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

Scheme promoter civil penalty provisions commissioner loses

Piper Alderman
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Australia
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April 2 2013

The Federal Court recently had to consider the application of the scheme promoter penalty regime introduced by the Government in 2006 for the purpose

Small business CGT relief - maximum net asset test - liabilities related to an asset

Piper Alderman
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Australia
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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

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Search results

Accountants, lawyers and the privileged class: R v Special Commissioner of Income Tax

The Federal Court rules in RCF: treaty benefits for fiscally transparent entities and other interesting issues

Federal Court rules capital gain on disposal of mining investment not taxable to offshore pooling vehicle

Foreign investment in minerals liable to less capital gains tax

Understatement penalty: when can SARS potentially allege 'gross negligence' or 'intentional tax evasion'?

‘GST inclusive’ implied term in contract

Exemption from GST for the supply of a going concern under GSTR 20025

No refund for vendor’s GST “windfall”

Scheme promoter civil penalty provisions commissioner loses

Small business CGT relief - maximum net asset test - liabilities related to an asset

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