The Australian Tax Office (ATO) has issued draft ruling TR 2013/D6 clarifying its view on the application of section 109J of the Income tax Assessment Act 1936. The views in ...
The Australian Tax Office (ATO) has issued draft ruling TR 2013/D6 clarifying its view on the application of section 109J of the Income tax Assessment Act 1936. The views in the draft ruling conflict with some previously issued private rulings and Interpretative Decisions.
Last year could be classified as a year of change of charities. With the Australian Charities and Not-for-profits Commission (ACNC) hitting the ground running in January 2013, legislation being passed providing for a statutory definition of charity and the Federal Court’s decision on the Hunger Project’s FBT exemption application, 2014
It is important that employers are aware of the changes to the Fair Work Act 2009 that commenced on 1 January 2014. Cooper Grace Ward’s employment and workplace relations team has prepared a brief summary of the key changes.
New legal requirements imposed by the Road Safety Remuneration Tribunal will significantly affect many transport operators from 1 May 2014.
The ATO has released a draft legislative instrument that proposes to extend the in-house asset exemption to LRBAs once the loan has been fully repaid.
In the recent Victorian decision of Caruana & Ors v Caruana the deceased’s son was removed as executor of the estate and was not allowed to access estate funds for his costs. Instead, he had to pay his own legal costs and was also ordered to pay the other beneficiaries’
The Queensland Supreme Court has recently validated two informal and unconventional wills created using modern technology.
On 20 December 2013, the Queensland Court of Appeal reversed its decision that work carried out on land subject to a mining lease was not ‘construction work’ under the Building and Construction Industry Payments Act 2004 (Qld) (BCIPA).
The High Court of Australia has provided important guidance for companies advertising their services to the public in holding that TPG had engaged in misleading and deceptive conduct and had made false or misleading representations in advertisements for its ADSL2+ broadband services.
The High Court of Australia has provided important guidance for companies advertising their services to the public in holding that TPG had engaged in misleading and deceptive conduct and had made false or misleading representations in advertisements for its ADSL2+ broadband services.
The Federal Court recently ordered a contractor accountant to pay $476,000 in damages for sexual harassment. The contractor was employed by Robert Walters Pty Ltd and placed at Living & Leisure Australia Ltd (LLA) to assist with accountancy duties.
The cases of Andrews and Others v Australia and New Zealand Banking Group Ltd (2012) (Andrews) and Re Pioneer v Energy Holdings Pty Ltd [2013] (Pioneer) significantly expanded the penalty doctrine in Australia.
Cooper Grace Ward acknowledges and pays respect to the past, present and future Traditional Custodians and Elders of this nation and the continuation of cultural, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.
Fast, accurate and flexible entities including companies, self-managed superannuation funds and trusts.