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Results: 1-10 of 179

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


“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


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


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