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Results: 1-10 of 35

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

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

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

Limitations on a general power of investment in a scheme constitution

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

It is common to see in a constitution for a registered scheme a general power in similar terms to the following: "The responsible entity shall have

Limited partnership USA double tax agreement

  • Piper Alderman
  • -
  • Australia, USA
  • -
  • 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

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

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