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


Scheme promoter civil penalty provisions commissioner loses
  • Piper Alderman
  • Australia
  • April 2 2013

The Federal Court recently had to consider the application of the scheme promoter penalty regime introduced by the Government in 2006 for the purpose


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


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


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


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


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


NSW duty assessment sale of reversionary interest of land effect of long-term lease on value disregarded
  • Piper Alderman
  • Australia
  • October 28 2011

The NSW Duties Act has a specific anti-avoidance rule that enables the Commissioner when determining the dutiable value of dutiable property, to disregard any interest, agreement or arrangement (other than an encumbrance) granted or made in respect of the dutiable property that has the effect of reducing the dutiable value


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


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