In some cases, succession and superannuation laws provide quite differently for a person who is actually a spouse, as against someone who is not. It can be difficult to determine ...
In some cases, succession and superannuation laws provide quite differently for a person who is actually a spouse, as against someone who is not. It can be difficult to determine which side of the line a relationship falls, but it can be quite important.
The case of YPFD and Commissioner of Taxation [2014] AATA 9 provides some helpful insights for self-managed superannuation fund (SMSF) trustees on the circumstances when their residential properties may be considered ‘business real property’.
The Privacy Amendment (Enhancing Privacy Protection) Act 2012 (Cth), amends the Privacy Act 1988 (Cth) and comprehensively reforms the credit reporting system in Australia.
Gutteridge and Commissioner of Taxation [2013] AATA 947 provides some valuable insights into when a person may be deemed to ‘control’ an entity, even if the person is not a director or shareholder of the entity.
The Assistant Treasurer has announced that the current GST-free treatment of going concerns and farmland will be abolished ‘sometime in 2014’. In its place, a reverse charge mechanism will apply.
The Assistant Treasurer has announced that the current GST-free treatment of going concerns and farmland will be abolished ‘sometime in 2014’. In its place, a reverse charge mechanism will apply.
The Heavy Vehicle National Law (HVNL) will commence in Queensland, New South Wales, Victoria, South Australia and Tasmania on 10 February 2014. The HVNL will apply to all vehicles over 4.5 tonnes gross vehicle mass.
The Heavy Vehicle National Law (HVNL) will commence in Queensland, New South Wales, Victoria, South Australia and Tasmania on 10 February 2014. The HVNL will apply to all vehicles over 4.5 tonnes gross vehicle mass.
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.
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.