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Bakers Delight Case: What Franchisors Need to Know About Workplace Liability

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Bakers Delight Case: What Franchisors Need to Know About Workplace Liability

The Full Court of the Federal Court’s decision in Bakers Delight Holdings Ltd v Fair Work Ombudsman [2025] FCAFC 144 provides insight into the interaction between franchisor liability and ‘reverse onus’ mechanisms in the Fair Work Act 2009 (Cth).

 

Specifically, the Federal Court confirmed that franchisors can be held legally responsible for workplace contraventions by franchisees, even where the case against the franchisee relies on a ‘reverse onus of proof’. Franchisors are recommended to implement proactive compliance systems across their networks to avoid liability.

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SMSFs and bare trusts – not just for LRBAs

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SMSFs and bare trusts – not just for LRBAs

Many will be familiar with the use of bare trusts by SMSFs as part of a limited recourse borrowing arrangement (LRBA), but there are other ways in which an SMSF might invest via a bare trust, providing different structuring opportunities. This article considers the use of ‘non LRBA bare trusts’ by SMSFs and the superannuation law implications.

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Sladen Snippet – PayDay Super Now Law: Key Changes to Employer Obligations, Disclosure, and Penalties

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Sladen Snippet – PayDay Super Now Law: Key Changes to Employer Obligations, Disclosure, and Penalties

PayDay Super is now law, with changes effective from 1 July 2026. The reforms introduce a new voluntary disclosure regime and a new penalty framework for non-compliance. Stay ahead of the changes and understand your new obligations.

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Session 11B: Tax effective death benefit planning

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Session 11B: Tax effective death benefit planning

Increasingly, individuals hold a substantial amount of their wealth within the superannuation system. Productivity Commission research paper, Wealth transfers and their economic effects, December 2021 provides as follows:

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XLZH - discretionary trusts and pre-CGT assets - more on this to come?

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XLZH - discretionary trusts and pre-CGT assets - more on this to come?

The ART decision in XLZH v FCT looked at whether pre-CGT assets owned by a discretionary trust kept that status under Division 149 and to the extent to which ATO Ruling IT 2430 can be relied upon in applying Division 149.

 

#CGT, #Division 149, #discretionary trusts, #Tax, #IT 2430

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Form vs Reality: Where franchisors may be liable for franchisee conduct – lessons from ASIC v Darranda.

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Form vs Reality: Where franchisors may be liable for franchisee conduct – lessons from ASIC v Darranda.

The recent Federal Court decision in ASIC v Darranda Pty Ltd [2024] FCA 1015 highlights that where a franchisor designs the systems, documents or marketing used by franchisees, it may be held liable for regulatory breaches in its network, even without direct dealings with consumers.

#franchising #franchisorliability #ASIC #RegulatoryCompliance

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Sladen Snippet – New Div 296 tax – what we know and what we don’t?

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Sladen Snippet – New Div 296 tax – what we know and what we don’t?

New Division 296 tax, as outlined in a Treasury Fact Sheet, includes two indexed thresholds ($3 million and $10 million) and taxation on realised (not unrealised) earnings from 1 July 2026. However, critical details about how realised earnings will be calculated—particularly regarding pre-1 July 2026 gains—remain unclear.

 

#superannuation #SMSF #tax #Div296 #totalsuperbalance #$3million #unrealisedgains #10million

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Sladen Snippet - Treasurer announces major changes to Div 296 tax – including removal of tax on unrealised gains

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Sladen Snippet - Treasurer announces major changes to Div 296 tax – including removal of tax on unrealised gains

Division 296 tax to be amended to remove taxation of unrealised capital gains, according to a media release by Federal Treasurer Jim Chalmers.

 

#superannuation #SMSF #tax #Div296 #totalsuperbalance #$3million #unrealisedgains

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Changing a Franchise Business Structure: Take Aways from Netdeen Pty Ltd v Lindfield Pty Ltd

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Changing a Franchise Business Structure: Take Aways from Netdeen Pty Ltd v Lindfield Pty Ltd

The 28 August 2025 decision of the Court of Appeal of New South Wales in Netdeen Pty Ltd (t/as GJ Gardner Homes) v Lindfield NSW Pty Ltd[i] highlights several important considerations for franchisees and franchisors alike when changing a business structure.

Franchisors should have consideration to the impact that this may have on their existing contractual obligations. Franchisees need to be aware of whether their existing agreements allow for this possibility and consider this prior to entering into a franchise agreement.

The decision also highlights the importance of clear drafting in contracts, even where there has been ostensible agreement between the parties.

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Bendel Part III: summary of the parties’ submissions

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Bendel Part III: summary of the parties’ submissions

The article explains the arguments contained in the parties’ submissions to the High Court in the appeal by the Commissioner of Taxation (Commissioner) from the Full Federal Court’s (Full Court) decision in Commissioner of Taxation v Bendel [2025] FCAFC 15 (Bendel). 

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Super and death case studies part 3 – tax issues where BDBN directs death benefit payment of large property in-specie

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Super and death case studies part 3 – tax issues where BDBN directs death benefit payment of large property in-specie

This article is the third in a three-part series setting out practical solutions to common issues in super, tax and estate planning, with a particular focus on the tax impact of payments to beneficiaries.

 

Part 3 of our series looks at the tax issues which should be considered when paying death benefits in specie, including capital gains tax and the super ‘death tax’.

 

#superannuation #SMSF #deathtax #deathbenefits #estateplanning #deathbenefitdependant #CGT #inspecie #BDBN

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Sladen Legal’s Tax Practice Recognised In Doyles Guide Victoria 2025

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Sladen Legal’s Tax Practice Recognised In Doyles Guide Victoria 2025

Sladen Legal has been recognised as a Third Tier Leading Tax Law Firm in Victoria for 2025 by Doyle's Guide. Doyle's Guide is a respected and independent directory that highlights Australia’s top firms and legal professionals.

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Super and death case studies part 2 – super ‘death tax’ and achieving equality between beneficiaries

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Super and death case studies part 2 – super ‘death tax’ and achieving equality between beneficiaries

This article is the second in a three-part series setting out practical solutions to common issues in super, tax and estate planning, with a particular focus on the tax impact of payments to beneficiaries.

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Super and death case studies part 1 – pre-death withdrawals

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Super and death case studies part 1 – pre-death withdrawals

This article is the first in a three-part series setting out practical solutions to common issues in super, tax and estate planning, with a particular focus on the tax impact of payments to beneficiaries.

Part 1 of our series looks at how withdrawing super benefits before death can form part of a member’s overall estate planning.

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Victory International– Hybrid unit trusts subject to landholder duty

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Victory International– Hybrid unit trusts subject to landholder duty

The Victorian Supreme Court has held that acquisitions of units in hybrid unit trusts are potentially subject to landholder duty.

The case has wide impact with potentially absurd outcomes for some taxpayers.

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All Things Being Equal in the Estate Plan – Then There’s the Tax

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All Things Being Equal in the Estate Plan – Then There’s the Tax

With the best of intentions an estate plan often sets out to treat the beneficiaries on equal terms. However, it may not be until the estate is being administered that tax rears its head in some form or another so that one beneficiary’s share is diminished by the potential tax consequences attached to a certain asset including superannuation.

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Sladen Legal’s Succession Planning team Recognised In Doyles Guide Victoria 2025

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Sladen Legal’s Succession Planning team Recognised In Doyles Guide Victoria 2025

Doyle’s Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2025 listing of leading Victorian Wills, Estates & Succession Planning Law Firms details law firms practising within the areas of Wills, Estates and Succession Planning matters in the Victorian legal market who have been identified by their peers for their expertise and abilities in these areas.