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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
Scheme promoter civil penalty provisions commissioner loses
- Piper Alderman
- -
- Australia
- -
- 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
- -
- 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
Non-portfolio dividend trust as the head company of consolidated group
- Piper Alderman
- -
- Australia
- -
- January 20 2013
Under the tax consolidation provisions, a trust (as distinct from the trustee) which is a corporate unit trust or a public trading trust can be a
Litigation funding scheme is not a financial product
- Piper Alderman
- -
- Australia
- -
- November 8 2012
The NSW Court of Appeal by a majority had previously held that a funding agreement in relation to a litigation funding arrangement was a financial product
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
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
GST general anti-avoidance provision
- Piper Alderman
- -
- Australia
- -
- August 29 2012
The Full Court of the Federal Court recently had to consider the application of the general anti-avoidance provisions as well as the application of the margin scheme
Trust resettlements
- Piper Alderman
- -
- Australia
- -
- 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
Net income of a trust - proportionate approach confirmed
- Piper Alderman
- -
- Australia
- -
- June 27 2012
While following the High Court decision in Bamford there is no doubt (if there was prior to that) that the proportionate approach is the correct approach for working out the present entitlement to the net income of a trust, this is now confirmed in a draft determination by the Commissioner
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- Workarea - Litigation
- Author - Aaron Chan