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Results: 1-10 of 36

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


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


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


FOFA commences 1 July 2013
  • Piper Alderman
  • Australia
  • June 26 2013

The FOFA reforms will commence on 1 July 2013 for all financial service providers who have not already opted in. This will result in fundamental


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


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


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