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Results: 1-10 of 48

Exemption for “top hatting” restructures of stapled entities
  • Piper Alderman
  • Australia
  • April 16 2010

The Queensland Duties Act 2001 (Duties Act) has been amended to include a new exemption from transfer duty and land rich duty to facilitate the restructuring by "top hatting" of certain stapled entities where the CGT roll-over relief requirement and other conditions are met


Resource exploration rebate (RER)
  • Piper Alderman
  • Australia
  • May 31 2010

The Government has announced that it proposes to amend the tax laws so that companies undertaking mineral petroleum exploration will be entitled to receive a refundable tax offset at the company tax rate for their exploration expenditure


Exempt entities
  • Piper Alderman
  • Australia
  • May 31 2010

The ordinary income and statutory income of certain entities is exempt from income tax


Resource super profits tax (RSPT)
  • Piper Alderman
  • Australia
  • May 31 2010

The Government has announced that it proposes to introduce a RSPT on 1 July 2012 at a rate of 40 on profits made from the exploitation of Australia's non renewable resources


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


Earnout arrangements and CGT
  • Piper Alderman
  • Australia
  • May 31 2010

The Government has announced proposed amendments to the tax laws to take account of earnout arrangements in relation to sales of businesses


Amendments to trust deeds Bamford impact statement what is income?
  • Piper Alderman
  • Australia
  • June 9 2010

The Commissioner has now issued a decision impact statement in relation to the High Court recent decision in Bamford


NSW home builders bonus
  • Piper Alderman
  • Australia
  • June 9 2010

The 2010 NSW budget includes the announcement of stamp duty exemptions and concessions for certain purchases of new homes, homes off the plan, and vacant land on which a new home will be built


Trusts - unpaid present entitlements and private companies deemed unfranked dividend
  • Piper Alderman
  • Australia
  • June 9 2010

The Commissioner has finalised his ruling on when an unpaid present entitlement of a private company beneficiary of a trust is a loan for Division 7A purposes


Division 7A and foreign companies
  • Piper Alderman
  • Australia
  • June 9 2010

The Government has introduced legislation to make it clear that the Division 7A rules apply to Australian resident shareholders of foreign private companies and associates of those shareholders