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Results: 1-10 of 48

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


Failure of forestry schemes applicability of deductions for pre-Division 394 forestry schemes
  • Piper Alderman
  • Australia
  • November 30 2009

The Commissioner has issued a draft tax determination to deal with the problem of trees not being planted in accordance with the scheme agreements notwithstanding the fact that deductions for expenditure on seasonally dependent agronomic activities have already been claimed under the relevant provisions of the Tax Acts


GST-sale and lease back of second hand vehicles
  • Piper Alderman
  • Australia
  • November 30 2009

Normally in order to claim an input tax credit on creditable acquisitions, you need to have acquired the thing supplied by way of a taxable supply


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


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


Transfer pricing international trade
  • Piper Alderman
  • Australia
  • July 14 2010

In a recent Federal Court case, the Commissioner has suffered a significant loss in his views on transfer pricing