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 ...
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’.
A recent decision of the New South Wales Industrial Relations Commission in Colefax v Secretary, Department of Education [2018] NSWIRComm 1033, provides fascinating insight for schools about the Commission’s view concerning the inherent requirements of the role of teacher and when adjustments are no longer reasonable.
A recent decision of the Fair Work Commission in Mr Joshua Brewer v St Columba College Munno Para Inc T/A St Columba College [2018] FWC 7620, provides some interesting commentary for schools about a teacher’s conduct outside of school hours and when such conduct may be a valid reason for
Separated parents frequently disagree about their contributions towards their child’s private school fees. A parent’s obligation to contribute to fees in part depends on their intention at the time the child was first enrolled, which is often prior to separation. To minimise future disputes, schools should ensure their enrolment forms
New reforms to the Mineral and Energy Resources (Common Provisions) Act 2014 have made it clear that Queensland landholders can be reimbursed for out of pocket expenses reasonably and necessarily incurred in preparing and negotiating a conduct and compensation agreement (CCA) regardless of whether an agreement is reached.
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.