Determining whether a company is a tax resident of Australia has become more complicated… again. ...
Determining whether a company is a tax resident of Australia has become more complicated… again.
The Fair Work Ombudsman’s recent focus on accessorial liability has again been demonstrated in a recent case where two directors who were ‘wilfully blind’ to the fact that employees were not being paid their entitlements were found personally liable for the underpayments.
In the recent decision of Sarah Cruise v Baxter Cassidy Pty Ltd T/A Ray White Langwarrin [2019] FWC 1751, the Commission found that an employer’s failure to consult with an employee caused the dismissal to be unfair and not a genuine redundancy.
On 27 February 2019, the Full Bench of the Fair Work Commission handed down an Annualised Wage Arrangements Decision that proposes additional record keeping and reconciliation requirements for employers.
From 1 July 2018, the rate of tax a company pays, and the rate at which it can frank its dividends, depends upon whether the company is a ‘base rate entity’ or not.
In a split judgment 2:1, the Court of Appeal has confirmed the Planning and Environment Court’s decision that a local government’s planning scheme can make clearing Category X vegetation assessable development. This is despite the Planning Regulation 2017 providing that clearing Category X vegetation is ‘exempt clearing work’.
From 1 July 2018, the rate of tax a company pays, and the rate at which it can frank its dividends, depends upon whether the company is a ‘base rate entity’.
In Deans v Maryborough Christian Education Foundation Ltd [2019] QCA 73, the Court of Appeal has confirmed the trial judge’s decision that a school was not liable for a teacher’s slip on a grape.This win for the employer demonstrates that not every slip and fall at work results in a
It is common for spouses to make mirror Wills to provide for each other and their children when they die. Often they gift their entire estate to each other, and if they do not survive each other, then to their children. This means that the survivor receives everything if one
It is common for spouses to make mirror Wills to provide for each other and their children when they die. Often they gift their entire estate to each other, and if they do not survive each other, then to their children. This means that the survivor receives everything if one
From 1 July 2018, the rules for determining the rate of tax paid by a company changed fundamentally. Now, the company tax rate depends upon whether the company is a ‘base rate entity’.
In Lorraine Roche v Trustees of the Roman Catholic Church for the Diocese of Wagga Wagga [2018] FWC 3933, a diocese was ordered to reinstate a school officer, Ms Roche, after she was dismissed following a heated argument with a colleague who was known to be ‘predictably volatile’.
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.