There is no state or territory in Australia that allows parties to enter a commercial surrogacy arrangement. ...
There is no state or territory in Australia that allows parties to enter a commercial surrogacy arrangement.
Income which is non-arm’s length income or NALI is taxed in an SMSF at the top marginal tax rate (rather than the concessional rates that usually apply to income of SMSFs).
This could get ugly. For tax periods starting from 1 April 2020, the Commissioner will be able to pursue directors personally for their company’s outstanding GST liabilities.
The High Court has granted special leave to appeal one of last year’s most controversial decisions.
One of the most serious breaches of workplace health and safety laws involves reckless conduct.
Witnessing traumatic events at work can have devastating and long-lasting effects on employees.
Employers have managed employees for many years relying on the employee records exemption contained in the Privacy Act. However, in the recent case of Lee v Superior Wood [2019] FWCFB 2946, the Full Bench of the Fair Work Commission (FWC) turned the common understanding of the employee records exemption on
Importers risk misclassifying goods if they only use the text and context of the Customs Tariff Act 1995 (Cth).
An inheritance is not a protected asset in family law property settlements. Recent authorities reflect that, depending when an inheritance is received, the Federal Circuit and Family Court exercise wide discretion about how it is treated.
An inheritance is not a protected asset in family law property settlements. Recent authorities reflect that, depending when an inheritance is received, the family law courts exercise wide discretion about how it is treated.
The Australian Securities and Investments Commission (ASIC) has issued a legislative instrument confirming it will not be mandatory for smaller not-for-profits and charities to implement a whistleblower policy in connection with Australia’s new whistleblower protection regime that came into effect on 1 July 2019.
The Full Federal Court decision in Harding clarified two of the four tests for when an individual is a tax resident of Australia.
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.