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Results: 1-10 of 36

Stamp duty novation or assignment cancelled contract
  • Piper Alderman
  • Australia
  • March 27 2012

The NSW Duties Act provides that where an agreement for the sale or transfer of dutiable property is cancelled, the agreement is not liable to duty if the Chief Commissioner is satisfied of certain matters


Non-portfolio dividend trust as the head company of consolidated group
  • Piper Alderman
  • Australia
  • January 20 2013

Under the tax consolidation provisions, a trust (as distinct from the trustee) which is a corporate unit trust or a public trading trust can be a


Small business CGT relief - maximum net asset test - liabilities related to an asset
  • Piper Alderman
  • Australia
  • April 2 2013

Once again the complexity of the small business CGT concessions has been revealed in a recent Full Federal Court decision and shows the importance in


Model litigant rules
  • Piper Alderman
  • Australia
  • May 24 2013

The Australian Taxation Office is subject to Model Litigant Policy under Legal Services Directions made by the Attorney-General. In a recent case a


No transfer of continuing partnership interest by retiring partner
  • Piper Alderman
  • Australia
  • August 27 2013

The Full Court has dismissed an appeal by a taxpayer against a decision at first instance that a deed transferring a retiring partner's interest in a


Deductibility of indemnity payment
  • Piper Alderman
  • Australia
  • August 29 2012

The Full Court has recently held that a payment made by the taxpayer to a related company for indemnifying the taxpayer company against loss under an anterior forward exchange contract with another related company was an allowable deduction under the general deduction section


Trust resettlements
  • Piper Alderman
  • Australia
  • June 27 2012

Following the Full Federal Court decision in Commissioner of Taxation v Clark and the refusal by the High Court to grant special leave to appeal, a draft public taxation determination has been issued on the question of trust resettlements


Fiduciary duties of financial advisors
  • Piper Alderman
  • Australia
  • November 8 2012

Although it is hard to understand how this view could have arisen, there was a view amongst some members of the financial planning industry that financial planners did not owe fiduciary duties to their clients


Nominations and option agreements
  • Piper Alderman
  • Australia
  • August 27 2013

Amendments are proposed to be made to the NSW Duties Act, 1997 to overcome the NSW Supreme Court decision in CTI Joint Venture Company Pty Ltd v


Assessment contrary to private ruling not invalidly issued
  • Piper Alderman
  • Australia
  • October 28 2011

In a recent case, the Full Court of the Federal Court had to consider the validility of an assessment issued by the Commissioner that the taxpayer claimed to be contrary to a private ruling and therefore was infected with jurisdictional error