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 36

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


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


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


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


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


Limitations on a general power of investment in a scheme constitution
  • Piper Alderman
  • Australia
  • June 26 2013

It is common to see in a constitution for a registered scheme a general power in similar terms to the following: "The responsible entity shall have


GST general anti-avoidance provision
  • Piper Alderman
  • Australia
  • August 29 2012

The Full Court of the Federal Court recently had to consider the application of the general anti-avoidance provisions as well as the application of the margin scheme


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


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