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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 ...

Trends in enterprise bargaining

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.

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SMSFs – beware the sole purpose test!

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.

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