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Results: 1-10 of 173

Know the limits - indexed rates and thresholds
  • Piper Alderman
  • Australia
  • March 20 2015

The Australian Taxation Office has released the rates and thresholds that apply to contributions and benefits, employment termination payments, super


Residency of companies - central management and control
  • Piper Alderman
  • Australia
  • March 6 2015

Under domestic law provisions, a company is an Australian resident if it is incorporated in Australia, or if it not incorporated in Australia


GST - lease of residential premises - increasing adjustments
  • Piper Alderman
  • Australia
  • March 6 2015

Where there is a supply of residential premises by way of lease, it is now clear that there are two supplies taking place and not a single supply


Instalment warrants
  • Piper Alderman
  • Australia
  • March 6 2015

The Government proposes to clarify the tax treatment of instalment warrants by aligning the legislative tax treatment with the industry practice. A


Employee Share Schemes
  • Piper Alderman
  • Australia
  • March 6 2015

The Government is proposing to change the current income tax rules that apply to Employee Share Schemes (ESS). In broad terms the new rules will:


Transferring funds from offshore? Have good paperwork in place
  • Piper Alderman
  • Australia
  • March 6 2015

A recent decision in the AAT shows the importance of having your paperwork in order if you bring money in from offshore. The taxpayer has the burden


Stamp duty - dutiable value and consideration
  • Piper Alderman
  • Australia
  • March 6 2015

Although there are differences in the stamp duty legislation of the States and Territories, in general terms duty is calculated on the dutiable value


Landholder duty - exercise of Commissioner’s discretion
  • Piper Alderman
  • Australia
  • March 6 2015

In general terms landholder duty is payable where a person makes a relevant acquisition in a company or unit trust that is a landholder. For the


The case of the hidden “Will”
  • Piper Alderman
  • Australia
  • February 24 2015

The plaintiff, Mrs Burge, was the widow of the late Mr Rupert Burge (deceased) who died on 5 January 2013, aged 93. The deceased and the plaintiff


Never too old to claim
  • Piper Alderman
  • Australia
  • February 24 2015

The New South Wales Supreme Court recently heard an application for family provision pursuant to section 59 of the Succession Act 2006 (NSW) (Act). Mr