The Tax Acts have long treated dividends paid from private companies to the trustees of superannuation funds as “special income”, which means they are taxed at the top marginal tax rate rather than the normal concessional rates for superannuation funds.
This recent Supreme Court decision highlights the inherent power of the Court to compel a claimant to attend an independent medical examination even where that examination may cause pain, distress or discomfort.
Clients will be aware that the Fair Work Act 2009 (Cth) (FW Act) and Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) (Transitional Act) commenced operation on 1 July 2009. This bulletin outlines, in summary, a number of features of these laws and how they will impact on your business.
This is an interesting New South Wales Supreme Court decision which considers many issues that typically arise in the average WorkCover claim today.
The New South Wales Supreme Court last week imposed penalties against 10 former non-executive and executive directors of James Hardie Industries Limited (JHIL).
It is important to ensure that everyone has a current Enduring Power of Attorney in place, particularly members of self-managed superannuation funds (SMSFs).
We published a legal alert written on 28 October 2008 titled “Small land developers can have their cake and eat it too”.
The Federal Court has ordered a builder to pay costs on the indemnity basis for refusing to withdraw a statutory demand based on a BCIPA adjudication.
The Property Law (Mortgagor Protection) Amendment Act 2008 (Qld) commenced on 12 December 2008. It has ramifications for a mortgagee, an attorney for the mortgagor, or a receiver acting under a power delegated to the receiver by a mortgagee when exercising power of sale under a mortgage.
A former female building consultant employed by a well-known South Australian housing company has been awarded $466,000, plus costs, for being sexually harassed by two male employees and having her employment subsequently terminated.
A great number of complex legal disputes involving a variety of industries are determined in Queensland tribunals these days. Often the rules do not allow parties to have legal representation as a matter of right and special permission needs to be sought to obtain the assistance of a lawyer. This will be the case with Queensland’s new “super tribunal” – to be known as QCAT or the Queensland Civil and Administrative Tribunal.
In the recent Federal Court case of Gardena (Australia) Pty Ltd v Nylex Corporation Pty Ltd [2008] FCA 1846 two iconic companies in the Australian garden and irrigation products market became embroiled in a turf war resulting in an interlocutory injunction being granted by the Federal Court.