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Results: 1-10 of 48

Margin lending facilities to be a financial product
  • Piper Alderman
  • Australia
  • July 14 2009

There is a Bill before the Commonwealth Parliament which will amend the definition of "financial product" to include a margin lending facility


Proposed new rules for employee share schemes (ESS)
  • Piper Alderman
  • Australia
  • August 18 2009

On 14 August 2009, the Government issued draft legislation and associated materials on the ESS previously announced in the 2009 Budget


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


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


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

The NSW Payroll Tax Act 2007 has very wide grouping provisions


Double stamp duty and declarations of trust
  • Piper Alderman
  • Australia
  • February 26 2010

Care always has to be undertaken when designing a commercial transaction to ensure that double duty is not incurred in what essentially is in reality the one transaction


Family trusts quotation of tax file numbers of beneficiaries
  • Piper Alderman
  • Australia
  • February 26 2010

The Government has issued an exposure draft which will amend the provisions of the income tax law to require the trustee of closely held trusts to withhold income tax at the highest marginal tax rate where the beneficiary has not disclosed its tax file number