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Results:1-10 of 28

Separated spouse receives further provision from husband’s estate
  • Piper Alderman
  • Australia
  • October 3 2013

The Supreme Court of New South Wales was recently asked to assess a wife’s claim for provision from her deceased husband’s estate under section 59 of


A limit on trustees’ discretion
  • Piper Alderman
  • Australia
  • October 3 2013

The Supreme Court of Queensland was asked to interpret the correct meaning and effect of the terms of trust created under the deceased’s Will. Who


Tax issues affecting structuring of CRCs
  • Piper Alderman
  • Australia
  • April 24 2013

The tax issues affecting CRCs and their participants are largely well-known and provide sufficient flexibility to accommodate both participants who


Statutory wills the court’s power to amend wills
  • Piper Alderman
  • Australia
  • April 9 2013

The Supreme Court of Queensland was asked to consider whether it could authorise a codicil for Mr Matsis to amend the terms of his Will to provide


A question of construction
  • Piper Alderman
  • Australia
  • December 3 2012

In a Queensland Supreme Court decision earlier this year, the court was asked to interpret the effect of a home-made codicil which sought to vary the provision of a will dealing with a significant estate comprising internationally located assets.


CGT deceased’s main residence
  • Piper Alderman
  • Australia
  • October 28 2011

The law at present allows a period of grace to sell a deceased’s main residence without there being any CGT consequences in relation to the disposal.


Trust resettlements
  • Piper Alderman
  • Australia
  • September 27 2011

The High Court has refused an application for special leave by the Commissioner of Taxation to appeal against the decision of the Full Federal Court.


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.


Taxation ruling whether income of trusts from investment on capital or revenue account
  • Piper Alderman
  • Australia
  • August 31 2011

The Commissioner has now finalise a tax determination on whether or not gains or losses made from an investment made by an entity in its capacity as trustee of a trust is conclusive as to whether the gain or loss is on revenue or capital account for tax purposes.


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.