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Results: 1-10 of 36

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


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


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


Litigation funding scheme is not a financial product
  • Piper Alderman
  • Australia
  • November 8 2012

The NSW Court of Appeal by a majority had previously held that a funding agreement in relation to a litigation funding arrangement was a financial product


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


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


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


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