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Results: 11-20 of 1,278

Failure to plan the communication of a dismissal decision is a plan to fail
  • Piper Alderman
  • Australia
  • July 6 2015

Emily Haar, Associate and Shauna Roeger, Law Clerk review two recent cases where employees have been granted extensions of time to prosecute their


Accelerated depreciation for primary producers
  • Piper Alderman
  • Australia
  • June 30 2015

Primary Producers will now be entitled to claim an immediate deduction for capital expenditure on water facilities and fencing assets and to deduct


Part IVA (general anti-avoidance rule) and tax consolidation
  • Piper Alderman
  • Australia
  • June 30 2015

The Full Court of the Federal Court has recently removed previous doubts concerning whether Part IVA could be applied to a scheme involving the


Fly in fly out employees FBT and the “otherwise deductible” rule
  • Piper Alderman
  • Australia
  • June 30 2015

Fringe benefits tax is not payable with respect to benefits provided to an employee where those benefits would have been deductible to the employee


A modernised tax system for managed investment trusts
  • Piper Alderman
  • Australia
  • June 30 2015

After extensive consultation the Government has released the long- anticipated exposure draft legislation to modernise the tax system for managed


“Look-through” CGT treatment to earnout arrangements
  • Piper Alderman
  • Australia
  • June 30 2015

On 23 April 2015 the Government released exposure draft legislation to amend the income tax law to change the capital gains tax (CGT) treatment of


Queensland stamp duty concessions: resource sector farm-in agreements
  • Piper Alderman
  • Australia
  • June 30 2015

The Queensland Parliament has enacted legislation to give retrospective effect to transfer duty concessions for resource sector farm-in agreements


Updated guidance on continuous disclosure
  • Piper Alderman
  • Australia
  • June 29 2015

The ASX has released its updated Guidance Note on Continuous Disclosure, Guidance Note 8, which includes expanded guidance on listed entities'


Payment of super benefits on death of member
  • Piper Alderman
  • Australia
  • June 26 2015

The Federal Court has dismissed an appeal from the Superannuation Complaints Tribunal (SCT) affirming a trustee's decision to pay certain benefits to


Consequences of not “fixing” a price for a “fixed” term energy contract
  • Piper Alderman
  • Australia
  • June 23 2015

In December 2014, Justice White of the Federal Court made a finding that AGL South Australia Pty Ltd made false or misleading representations and