The Queensland Building Services Authority Amendment Act 2013 (Act) took effect on 29 August 2013.
When liquidators are appointed to a company, unsecured creditors often don’t take much of an interest in the liquidation process, immediately assuming all is lost.
Self-managed superannuation fund administrators, planners and accountants should be aware that the rules to calculate the components of a superannuation death benefit where a person receiving a non-reversionary pension dies have been amended by the Income Tax Assessment Amendment (Superannuation Measures No 1) Regulation 2013. The new rules are effective
The Australian Competition and Consumer Commission (ACCC) and Federal Court have recently demonstrated that they will take a strong stance against businesses that use unfair terms in their standard form consumer contracts.
If a deceased person’s estate is challenged in New South Wales, the court can have access to assets that do not ordinarily form part of a deceased estate to make an award to the person challenging the estate.
On 30 July 2013 the ATO issued TR 2013/5 – the final ruling on when an account based or transition to retirement income stream commences and ceases.
On 30 July 2013 the ATO issued TR 2013/5 – the final ruling on when an account based or transition to retirement income stream commences and ceases.
Regulations have commenced that will continue the tax exemption on earnings of a Self-Managed Superannuation Fund (SMSF) where a pensioner has died.
The ATO is currently targeting expatriates returning to Australia, sometimes after an extended time living and working overseas.
Organisations carrying out work in the mining industry may need to rethink their payment arrangements following the recent Supreme Court case of Agripower Australia Ltd v J & D Rigging Pty Ltd & Ors [2013] QSC 164.
Mining companies that are granted mining leases, exploration permits or petroleum licences must pay compensation to the owners or occupiers of the land.
On 1 July 2013 the Department of Immigration and Citizenship (DIAC) introduced a raft of changes to the Temporary Work (Skilled) (Subclass 457) visa program that has many, including migration agents, confused.
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.