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Results:1-10 of 42

New regulatory guide on scheme constitutions
  • Piper Alderman
  • Australia
  • June 26 2013

Section 601EB of the Corporations Act, 2001 requires that ASIC must register a scheme within 14 days of lodgement unless it appears to ASIC that


Self managed superannuation fund borrowing
  • Piper Alderman
  • Australia
  • July 6 2012

In our April 2012 publication we analysed sections 67A and 67B of the Superannuation Industry (Supervision) Act 1993 (SISA) and the draft ruling issued by the Australian Taxation Office on the application of the key issues for limited recourse borrowing arrangements.


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.


Reasonable commercial endeavours
  • Piper Alderman
  • Australia
  • August 31 2011

On 29 June 2011, the New South Wales Court of Appeal handed down its decision in Cypjayne Pty Ltd v Babcock & Brown International Pty Ltd.


Draft ruling - superannuation income stream cessation on death taxation of segregated current pension assets
  • Piper Alderman
  • Australia
  • August 31 2011

A complying superannuation fund is entitled to an exemption for income (both ordinary income and statutory income such as net capital gains) derived from assets which, at the time of derivation, are segregated current pension assets.


Transfer pricing international trade
  • Piper Alderman
  • Australia
  • July 14 2011

Australian domestic tax law contains transfer pricing provisions the broad purpose of which is to prevent Australian taxpayers shifting profits offshore.


When is an employer really an employer?
  • Piper Alderman
  • Australia
  • July 12 2011

In Mr Zhan Gao v Department of Human Services 2011 FWAFB 3050, the case involved a defendant to unfair dismissal proceedings, the Department of Human Services, asserting it wasn’t the employer.


Taxation treatment of Namoi River Groundwater Structural Adjustment Program payment
  • Piper Alderman
  • Australia
  • May 27 2011

A taxpayer received a Groundwater Structural Adjustment Program (GSAP) payment from the NSW Government as part of its “Achieving Sustainable Groundwater Entitlements” Scheme which was an amount of structural adjustment assistance paid to high level users of water that was directly linked to the reductions in their access to water.


Sale of retirement village and GST
  • Piper Alderman
  • Australia
  • May 27 2011

The Commissioner has issued a GST ruling in relation to the sale by a developer of a retirement village


The new Australian consumer law
  • Piper Alderman
  • Australia
  • May 16 2011

On 1 January 2011 the Competition and Consumer Act replaced the Trade Practices Act, overhauling Australia’s consumer laws.