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Results: 1-10 of 48

Medical patient records and copyright
  • Piper Alderman
  • Australia
  • May 31 2010

Under the income tax legislation a deduction may be available for depreciating or writing off an interest in copyright that was acquired and used or available for use, in the course of carrying on a business and producing assessable income


Past net capital losses of trust available as offset against capital gains trust resettlements
  • Piper Alderman
  • Australia
  • December 17 2009

In a recent case, the Federal Court had to consider whether past net capital losses of a trust were available to offset against capital gains made by the trust, where there had been changes in the trust between when the capital losses were incurred and when the capital gains were derived


NSW payroll tax grouping provisions
  • Piper Alderman
  • Australia
  • October 6 2009

The NSW Payroll Tax Act 2007 has very wide grouping provisions


Mining companies land rich provisions
  • Piper Alderman
  • Australia
  • October 6 2009

The High Court has recently considered the application of the NT land rich provisions in relation to the acquisition of shares in a mining company


Part IVA not applied to complex corporate group restructure
  • Piper Alderman
  • Australia
  • October 6 2009

The taxpayer was recently successful after a long run of cases where the Commissioner has succeeded in the application of Part IVA to deny tax benefits arising out of various transactions


Successful challenge to charitable status of organisation political activities
  • Piper Alderman
  • Australia
  • October 6 2009

There has been a campaign for some time against charities by the Commissioner in relation to their tax-exempt status and in particular there has been concern at a political level particularly under the former Government as to whether the lobbying undertaken by charities and as to whether this affects their charitable nature


Non-forestry managed investment scheme (MIS) failures clarification of the law
  • Piper Alderman
  • Australia
  • October 6 2009

Following the collapse of Timbercorp and Great Southern Plantations there have been some concerns by investors as to the status of their tax deductions


Supply of foreign currency on departure side of airport
  • Piper Alderman
  • Australia
  • October 6 2009

The natural construction of the GST Act would have considered that the supply of foreign currency is a supply of money and therefore a financial supply which is input taxed


Mining royalties publicly owned minerals copper and gold
  • Piper Alderman
  • Australia
  • September 20 2010

The NSW Mining Act provides that the holder of a mining lease must pay a royalty to the Minister on minerals recovered under the lease which are "publicly owned minerals"


Time of derivation of income for cash taxpayer
  • Piper Alderman
  • Australia
  • September 20 2010

In a recent case, a taxpayer who returned income on a cash basis attempted to argue that notwithstanding he received a transfer of land in one income year as consideration for services performed in an earlier income year, that it was the value of the land at the time of performance of the services in the earlier income year that should be returned as assessable income