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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


Sham loans taxpayer wins appeal
  • Piper Alderman
  • Australia
  • April 2 2013

In a recent case, the Full Court had to consider whether or not a finding by the AAT that international funds transfers made as between the taxpayer


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


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


Limited partnership USA double tax agreement
  • Piper Alderman
  • Australia, USA
  • May 24 2013

In broad terms, non-residents are required to include in the calculation of their net capital gains, any capital gains or capital losses made with


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


Deemed dividends - whether “distributable surplus” for an income year includes the income tax for that income year even if not due and owing
  • Piper Alderman
  • Australia
  • November 26 2010

Division 7A of the 1936 Tax Act contains specific anti-avoidance provisions that may result in a deemed dividend such as loans and other benefits provided by a private company to a shareholder or associates of a shareholder of that private company


Trust income streaming
  • Piper Alderman
  • Australia
  • July 14 2011

The Administrative Appeals Tribunal (AAT) has in a recent decision rejected the Commissioner’s view as to the application of the High Court decision in Bamford


Employee share trust taxation of payments
  • Piper Alderman
  • Australia
  • April 27 2012

In a recent decision the Federal Court, the Court had to consider whether or not some or all of a payment made by an employer of the taxpayer to a trust of which the taxpayer was a beneficiary was required to be included in the taxpayer’s assessable income


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