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Results:1-10 of 19

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.


Indemnity clauses in commercial contracts: how to achieve desired contractual risk allocation
  • Piper Alderman
  • Australia
  • June 7 2011

An indemnity clause is a contractual transfer of risk between two contractual parties generally to prevent loss or compensate for a loss which may occur as a result of a specified event.


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


Franking credit scheme application of general anti-avoidance rule
  • Piper Alderman
  • Australia
  • April 5 2011

In a recent single judge decision of the Federal Court, the application of the General Anti-Avoidance Rule (GAAR) applicable to franking credit schemes was considered.


Franchise agreement or not?
  • Piper Alderman
  • Australia
  • March 30 2011

A number of recent Federal Court cases have highlighted the need for businesses to consider whether arrangements entered into, such as distributorship agreements and licenses governing intellectual property, are really franchise agreements for the purposes of the Franchising Code of Conduct.


400 George Street (Qld) Pty Ltd v BG International Ltd: when is a deed a deed?
  • Piper Alderman
  • Australia
  • March 17 2011

A case which highlights the critical distinction in characterising an agreement as a deed or a contract, and the importance of communication between parties regarding which form of instrument they intend, as well as their conduct in order to be bound.


Legal professional privilege: with privilege comes responsibility
  • Piper Alderman
  • Australia
  • March 4 2011

Legal professional privilege, also known as client legal privilege, is a client's immunity from being compelled to disclose certain confidential communications between themselves and their lawyer.


GST part taxable and part GST-free supply
  • Piper Alderman
  • Australia
  • March 1 2011

In a special promotion, a taxpayer offered a discounted price for spectacle frames if the lenses were acquired with the frames.


Scrip for scrip roll over applicability of arm’s length provisions and Part IVA
  • Piper Alderman
  • Australia
  • November 26 2010

In a recent decision of the Full Bench of the Federal Court, the Court had to consider whether or not the scrip for scrip roll over provisions applied in a takeover transaction in the context where the original entity and the replacement entity did not have at least 300 members and the shares in the replacement entity that were exchanged for shares in the original entity had different rights to the original shares.


Application of Part IVA in corporate reconstructions getting the alternate postulate right
  • Piper Alderman
  • Australia
  • September 20 2010

There have been two recent cases involving corporate reconstructions with contrasting results for the taxpayer in relation to the application of Part IVA to those factual situations.