We have been recommending that clients amend their trust deeds to clarify a number of issues of uncertainty arising from recent cases and changes in the ATO position on trusts. ...
We have been recommending that clients amend their trust deeds to clarify a number of issues of uncertainty arising from recent cases and changes in the ATO position on trusts.
Fair Work Australia dismissed a truck driver’s unfair dismissal claim after finding that termination of his employment for falsifying his fatigue management records was not unfair.
The recent Federal Court decision of Colonial First State Investments Ltd v Commissioner of Taxation [2011] FCA 16 further highlights the danger of assuming that unit trusts will qualify as “fixed” trusts.
An employee was recently awarded $74,000 in damages (reduced by an ex gratia payment the employer made to the employee on appeal) because the employer failed to set objectives and review the employee’s performance.
Financiers routinely require borrowers to take out insurance cover and to note the insurer’s interests on the policy. This case illustrates the limited cover available to financiers who are noted as “interested parties” in circumstances where the insured’s actions trigger an exclusion in the policy.
Australian retailers have recently campaigned for the government to remove the exemptions that allow certain imported goods to be exempt from customs duty and import GST.
The Queensland payroll tax legislation was amended from 1 July 2008. The purpose was to harmonise Queensland’s legislation with other states. However, the effect was that Queensland adopted some of the harsher payroll tax rules already existing in New South Wales and Victoria.
The Supreme Court has recently handed down a decision that touched upon some of the section 45 Insurance Contracts Act (Act) issues dealt with by the High Court in the ‘Speno’ case (Zurich Australian Insurance Ltd v Metals & Minerals Insurance Pty Ltd [2009] HCA 50), including the meaning of
Transit Oriented Development (TOD) has raised its profile once more. As land becomes increasingly scarce, TODs are becoming acceptable development outcomes to address population growth. Since 2008, four TODs have been approved in Brisbane.
The Climate Change and Sustainability Minister, Kate Jones, introduced new environmental legislation into parliament on 24 November 2010. The Environmental Protection and Other Legislation Amendment Bill 2010 (Bill) has not yet been passed by parliament. However, corporations and businesses that are conducting environmentally relevant activities under the Environmental Protection Act
The Queensland Government has introduced new pool safety laws that will amend the Building Act 1975 (Qld). The laws affect new and existing pools. The new pool safety laws will have significant implications for sellers, buyers, landlords, tenants and real estate agents.
A recent appeal decision in the Supreme Court of Western Australia provides a clear example of how the scope of a motorist’s duty to warn other road users about hazards depends greatly on the particular circumstances of the case. These circumstances will often include speeds and distances of travel, driver
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.