Enterprise bargaining, in some shape or form, has been a part of the Australian Industrial Relations framework since 1993. However, if the trends reported in recent data about agreement making are any indicator, enterprise bargaining is now facing a period of decline.
The recent cases of Saeid Khayam v Navitas English Pty Ltd t/a Navitas English [2017] FWCFB 5162 and Skene v Workpac Pty Ltd [2016] FCCA 3035 put employers on notice about entitlements and rights for temporary and casual workers under the Fair Work Act
A Treasury consultation paper issued on 11 January 2018 includes some new integrity measures. One of these is proposed changes to the non-arm’s length income (NALI) rules that were announced in the 2017 Budget.
A Treasury consultation paper issued on 11 January 2018 includes some new integrity measures. One of these is proposed changes to the non-arm’s length income (NALI) rules that were announced in the 2017 Budget.
A Treasury consultation paper issued on 11 January 2018 includes new integrity measures, one of which will affect SMSFs entering into new borrowing arrangements (LRBAs) after 30 June 2018.
A Treasury consultation paper issued on 11 January 2018 includes new integrity measures, one of which will affect SMSFs entering into new borrowing arrangements (LRBAs) after 30 June 2018.
A hotel owner who purchased gaming machine entitlements has successfully claimed deductions totalling $600,300. Costs for gaming machine entitlements have often be treated by the ATO as non deductible.
Since the 1990s, labour hire services have become an important feature of the Australian labour market for the management of labour costs and seasonal economic forces. Their use has become increasingly prevalent throughout a multitude of Australian industries, particularly the construction and transport industries.
A hotel owner who purchased gaming machine entitlements has successfully claimed deductions totalling $600,300. Costs for gaming machine entitlements have often be treated by the ATO as non deductible.
Since the 1990s, labour hire services have become an important feature of the Australian labour market for the management of labour costs and seasonal economic forces. Their use has become increasingly prevalent throughout a multitude of Australian industries, particularly the construction and transport industries.
Often private companies are collectively owned by families, friends or close business associates who, at incorporation, saw little need to enter into stakeholder agreements to provide them with access to company information.
The recent case of Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA1525 is a reminder to SMSF trustees of the Commissioner’s wide power to deem assets to be in-house assets and of the reach of the sole purpose test when considering investments.
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.