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Taxation Bill to encourage innovation and investment in early stage companies released
  • Piper Alderman
  • Australia
  • March 18 2016

On Wednesday 16 March 2016, the Tax Laws Amendment (Tax Incentives for Innovation) Bill 2016 (Bill) was introduced into Parliament. The Bill is part


Changes to transfer pricing documentation - countering multinational tax avoidance
  • Piper Alderman
  • Australia, OECD
  • September 3 2015

Exposure Draft legislation to introduce the revised Organisation for Economic Co-Operation (OECD) standards for transfer pricing documentation and


The capital vs revenue distinction - what was the money really paid for?
  • Piper Alderman
  • Australia
  • September 3 2015

A recent High Court judgement highlights the difficulties in characterising a payment as either capital or revenue and the importance, when


Foreign resident CGT withholding tax
  • Piper Alderman
  • Australia
  • September 3 2015

Exposure Draft Legislation to introduce a 10 non-final withholding tax on the disposal, by foreign residents, of certain taxable Australian property


Accelerated depreciation for primary producers
  • Piper Alderman
  • Australia
  • June 30 2015

Primary Producers will now be entitled to claim an immediate deduction for capital expenditure on water facilities and fencing assets and to deduct


“Look-through” CGT treatment to earnout arrangements
  • Piper Alderman
  • Australia
  • June 30 2015

On 23 April 2015 the Government released exposure draft legislation to amend the income tax law to change the capital gains tax (CGT) treatment of


Queensland stamp duty concessions: resource sector farm-in agreements
  • Piper Alderman
  • Australia
  • June 30 2015

The Queensland Parliament has enacted legislation to give retrospective effect to transfer duty concessions for resource sector farm-in agreements


Part IVA (general anti-avoidance rule) and tax consolidation
  • Piper Alderman
  • Australia
  • June 30 2015

The Full Court of the Federal Court has recently removed previous doubts concerning whether Part IVA could be applied to a scheme involving the


Fly in fly out employees FBT and the “otherwise deductible” rule
  • Piper Alderman
  • Australia
  • June 30 2015

Fringe benefits tax is not payable with respect to benefits provided to an employee where those benefits would have been deductible to the employee


A modernised tax system for managed investment trusts
  • Piper Alderman
  • Australia
  • June 30 2015

After extensive consultation the Government has released the long- anticipated exposure draft legislation to modernise the tax system for managed