Employment agency contracts, for payroll tax purposes, can be much broader than traditional labour hire or employment agency arrangements. The recent decision in Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAP 249 highlights how payments to genuine subcontractors can trigger payroll tax liabilities under the ‘employment agency’ provisions.
Many construction contracts require contractors submitting progress claims to also submit a statutory declaration in a specific form confirming subcontractors have been paid. How does this sit with the requirements of Building and Construction Industry Payments Act 2004 (Qld)?
Environmental offsets are embedded in Commonwealth and State legislation and policy frameworks, and are designed to ‘counterbalance’ the environmental impacts of property and resources developments.
In the recent case of Woodside Energy Ltd v Electricity Generation Corporation, the High Court considered the construction of a contractual clause requiring a party to ‘use reasonable endeavours’ to supply supplemental gas…
Mining companies that are granted mining leases, exploration permits or petroleum licences must pay compensation to the owners or occupiers of the land.