Trustees of discretionary trusts and many unit trusts that distribute capital gains to non-resident beneficiaries will need to include these capital gains in their assessable income. ...
Trustees of discretionary trusts and many unit trusts that distribute capital gains to non-resident beneficiaries will need to include these capital gains in their assessable income.
In the May 2020 decision of Kardos & Harmon, the Family Court was asked to decide whether the mother’s refusal, due to COVID-19 related concerns, to allow her child to travel by plane from Adelaide to Queensland to spend time with his father pursuant to final parenting orders, was a
The Federal Court is poised to determine whether Qantas’ stand down of approximately 66% of its Licensed Aircraft Maintenance Engineers (LAMEs) was legal. In the meantime, the Court has determined that stood down employees are not entitled to personal leave.
The Federal Court is poised to determine whether Qantas’ stand down of approximately 66% of its Licensed Aircraft Maintenance Engineers (LAMEs) was legal. In the meantime, the Court has determined that stood down employees are not entitled to personal leave.
The Queensland Parliament has now passed regulations allowing for Wills and enduring documents (including enduring powers of attorney and advance health directives) to be witnessed via an audio visual link.
Separating from a de facto partner or spouse is an incredibly stressful event. It can happen suddenly, for example, when an affair is discovered, or it can be a slow winding-down of what started as a blissful and loving union. In either case, emotions run high and people are often
As directors consider how to meet their duties during the COVID-19 pandemic, the safe harbour provisions may provide some protection from insolvent trading liability.
Cooper Grace Ward has prepared the following guide to summarise the practical safety issues arising from the Resource Kit, to assist Australian employers as restrictions are eased and employees return to their workplaces.
Employers have a duty to ensure, so far as is reasonably practicable, the physical and mental health and safety of workers and other persons while at work.
The Federal Government last week announced it was backing Australia to become a world leader in hydrogen production and exports by establishing the $300 million Advancing Hydrogen Fund.
The first step towards resolving a property settlement is identifying and valuing the assets. If a couple negotiating their financial deal cannot agree upon the value of an asset that one or both wish to retain, the Australian family law system requires them to obtain independent, expert evidence about the
With the consequences of COVID-19 becoming increasingly pronounced, listed entities need to ensure they manage disclosure obligations by alerting the ASX of material information arising from the pandemic.
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.