In business it is not uncommon for a director of a company to be owed money by that company. If the commercial relationship breaks down, the director may think it ...
In business it is not uncommon for a director of a company to be owed money by that company. If the commercial relationship breaks down, the director may think it is an option to serve a creditor’s statutory demand on the debtor company.
GST is payable on taxable supplies and taxable importations. In some cases, one transaction can constitute both a taxable supply and a taxable importation.
The recent Full Federal Court decision of Harding v Commissioner of Taxation is an important tax case for Australian expatriates living and working overseas. The Court analysed two of the tests for when an individual will continue to be a tax resident of Australia.
Cyber resilience is an important and evolving concept. It refers to the introduction of cyber security practices that help to protect businesses from a cyber-attack, together with an organisation’s plans, capabilities and readiness for how to respond to a cyber-attack or data breach event.
Since the introduction of the new superannuation rules that apply from 1 July 2017, there have been technical issues with transition to retirement income streams (TRIS). For examples, see our earlier publication TRIS and the new amendments to the 2016 Budget measures.
When an employee makes an informal or formal complaint, an employer should take immediate steps to stop the alleged conflict, protect the involved parties and begin investigations. Responsiveness to a complaint and an investigation will not only yield the best information and evidence, but it will also enhance both the
In Kelvin Njau v Superior Food Group Pty Ltd [2018] FWC 7626 an employer who attempted to backdate a requirement that employees have a clean police record was found by the Fair Work Commission to have unfairly dismissed an employee who had a criminal past.
In Pacheco-Hernandez v Duty Free Stores Gold Coast Pty Ltd [2018] FCCA 3734, the Federal Circuit Court ordered an employer to pay compensation to a store supervisor after she was dismissed during her probationary period. Relevantly, the employer refused to provide reasons to the employee for her dismissal, resulting in
In the recent decision of Scott Harrison v FLSmidth Pty Limited T/A FLSmidth Pty Limited [2018] FWC 6695 the Fair Work Commission found that the demotion of an employee amounted to a dismissal for the purposes of the Fair Work Act 2009.
While announcing the recent round of successful tenders for the exploration of coal and minerals in Queensland, Minister for Natural Resources, Mines and Energy, Dr Anthony Lynham, declared more land open for exploration across the State. The move to unlock further land for exploration follows a recent geological report commissioned
‘Divorce Monday’ is the name given to the first Monday back at work after the Christmas holidays. Precious holiday ‘together time’ invariably pushes many couples to the point of no return. If this describes your experience, you are not alone – even one of the richest couples in the world
The Personal Properties Securities Register (PPSR) will be seven years old on 30 January 2019; accordingly, security interests with seven year registration periods will, unless renewed, expire from 30 January 2019.
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.