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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


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


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


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


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


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


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