We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 48

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


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


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


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


No priority for Commissioner in company liquidations through the issue of section 260-5 notices
  • Piper Alderman
  • Australia
  • August 28 2009

The High Court has further clarified the law regarding the effect of section 260-5 notices served by the Commissioner on third parties who are required to make payments to a company in liquidation