We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 187

Fiscal Watch - Land Tax - Foreign Surcharge - Family Trusts
  • Piper Alderman
  • Australia
  • August 15 2017

If you have a family trust which owns residential land in NSW or proposes to acquire residential land in NSW you may need to amend your trust deed to


Fiscal Watch - Payroll Tax
  • Piper Alderman
  • Australia
  • August 15 2017

State and Territory Revenue Offices have become aggressive in chasing State taxes including payroll tax. This has been particularly so in relation to


Fiscal Watch - Land Tax - Land Banking
  • Piper Alderman
  • Australia
  • August 15 2017

It is not uncommon for developers to acquire tracts of farming land for future residential development. There is an exemption from land tax for land


Fiscal Watch - Stamp Duty - Deceased Estates
  • Piper Alderman
  • Australia
  • August 15 2017

Nominal duty is only payable in respect of a transfer of dutiable property by the legal personal representative of a deceased person to a beneficiary


Taxation Bill to encourage innovation and investment in early stage companies released
  • Piper Alderman
  • Australia
  • March 18 2016

On Wednesday 16 March 2016, the Tax Laws Amendment (Tax Incentives for Innovation) Bill 2016 (Bill) was introduced into Parliament. The Bill is part


Changes to transfer pricing documentation - countering multinational tax avoidance
  • Piper Alderman
  • Australia, OECD
  • September 3 2015

Exposure Draft legislation to introduce the revised Organisation for Economic Co-Operation (OECD) standards for transfer pricing documentation and


Foreign resident CGT withholding tax
  • Piper Alderman
  • Australia
  • September 3 2015

Exposure Draft Legislation to introduce a 10 non-final withholding tax on the disposal, by foreign residents, of certain taxable Australian property


The capital vs revenue distinction - what was the money really paid for?
  • Piper Alderman
  • Australia
  • September 3 2015

A recent High Court judgement highlights the difficulties in characterising a payment as either capital or revenue and the importance, when


Part IVA (general anti-avoidance rule) and tax consolidation
  • Piper Alderman
  • Australia
  • June 30 2015

The Full Court of the Federal Court has recently removed previous doubts concerning whether Part IVA could be applied to a scheme involving the


Fly in fly out employees FBT and the “otherwise deductible” rule
  • Piper Alderman
  • Australia
  • June 30 2015

Fringe benefits tax is not payable with respect to benefits provided to an employee where those benefits would have been deductible to the employee