Uber Case – Payments made to drivers are deemed to be wages for payroll tax purposes
The New South Wales Court of Appeal has held that payments made to Uber drivers are deemed to be wages for payroll tax purposes under the relevant contract provisions.
In particular, the drivers provided services to Uber under their driving contracts. The driving contracts governed or controlled the driver’s performance. The driving services were not ancillary to the use of the vehicles. Uber was not successful in challenging the earlier decisions of Optical Superstore and Thomas and Naaz – in particular, the payments made to derivers were “paid or payable” by Uber.
Update on Franchise Non-compliance Enforcement Activity: Cash Converters, Mobile Travel Agents and RAMS franchise systems
The ACCC has issued penalties to Cash Converters and Mobile Travel Agents for breaching the Franchising Code of Conduct by failing to update required information on the Franchise Disclosure Register.
Post the ASIC civil penalty proceedings against RAMS Financial Group over alleged systemic misconduct in its home loan operations a class action by former franchisees is now seeking to intervene in the ASIC matter, citing overlapping factual issues and concerns over reliance on Westpac’s internal findings. #franchising #disclosure #franchisor_liability
Division 7A and UPEs: only mostly dead
July 2025 Sladen Legal Promotions
FCT v Bendel: one more piece but uncertainty remains
On 12 June 2025, the High Court granted the Commissioner special leave to appeal the decision of the Full Federal Court in FCT v Bendel [2025] FCAFC 15 (Full Court Decision) that we wrote about here.
New South Wales case causes rethink on drafting of trust exclusion clauses
A New South Wales case has opened up a risk of taxpayers to surcharge rates of stamp duty and land tax for residential land held in family trusts where badly drafted foreign person exclusion clauses have been used. This may require a complete review of all trust deeds to ensure that additional stamp duty and land tax imposts are not incurred.
Licenced to operate: What the ASIC v RAMS litigation offers about licence models applying to franchise systems
The Schaper report in December 2023 recommended further evaluation of the merits of replacing the Franchising Code of Conduct with a licensing regime. This recommendation arose after a submission to the review by the Australian Competition and Consumer Commission. Without detail of what a licensing regime may look like there is uncertainty about what any licensing regime may require. The recent case of ASIC v RAMS however provides an illustration of the effect a licensing regime may have on a franchisors. Click here to read more.
#franchising #licensing #franchisor_liability
Sladen Snippet - New Victorian Penalty Tax regime to hit taxpayers
The State Government has introduced a new bill to State Parliament to implement changes from the 2025-2026 Victorian State Budget. Despite a promise of no new taxes or increased taxes, a new 50% penalty tax rate allows the State Revenue to impose higher penalties if it considers a taxpayer or their adviser has been “reckless”.
Family trust distribution tax
Imprecise Contracts and Good Faith: Lessons from Beecham Motors Pty Ltd v General Motors Holden Australia NSC Pty Ltd
The language used in a contract can significantly impact its enforceability. Reliance on the incorporation of an obligation to act in good faith will not necessarily result in an outcome sought. This was considered in the recent Supreme Court decision in Beecham Motors Pty Ltd v General Motors Holden Australia NSC Pty Ltd, which provides guidance for those with or considering a franchise agreement and the drafters of franchise agreements. #franchise_agreements #good_faith #franchisee_group_action
Victorian State Budget 2025-2026 - Tax Increases On The Way
Sladen Legal Property Team Recognised in Doyles Guide Victoria 2025
Statutory Demands with Offsetting Claims and the Building and Construction Industry Security of Payment Act 2002 (Vic) : Can you Mix the Two?
On 6 March 2025, Associate Justice Barrett handed down his decision in the matter of Duke Ventures Wellington Street Pty Ltd [2025] VSC 75. In this case, the Court clarified when a debtor can rely on an offsetting claim to set aside a statutory demand in a dispute adjudicated under the Building and Construction Industry Security of Payment Act 2002 (Vic) (SOPA).
#insolvency #statuory_demand #creditors #securityforpayments
Div 296 and “withdrawals”
If Div 296 comes back – what should members and SMSFs do?
With the recent Labor election victory, and a potentially friendlier Senate, it is likely that the proposed Division 296 tax of an additional 15% on members with a $3 million or more total super balance (not indexed) will be enacted. See here for our previous commentary on the measure.
FCT v Liang: Full Federal Court reaffirms taxpayer burden of proof
The Full Federal Court case of Commissioner of Taxation v Liang [2025] FCAFC 4 serves as a reminder that when challenging an ATO decision at a court or tribunal, it is the taxpayer who carries the burden of proving that an assessment is excessive and what the assessment should have been.
Sim - Spouse of Australian citizen triggers Victorian foreign purchaser additional duty
Court authorises priority payment to funder of liquidator action recovering money for creditors
The matter of Ford Kinter & Associates Pty Ltd v Reliance Franchise Partners Pty Ltd (in liq) [2025] FCA 139 emphasises the important role that creditors can play in facilitating asset recovery during insolvency proceedings. It further examines the broad discretionary powers the courts have under section 564 of the Corporations Act 2001 (Cth) (the Act), which enables courts to reward creditors who take on the financial risks of litigation to be prioritised when recovering company property or expenses in a winding up due to the risk assumed by them. In doing so, the court considers the public interest in encouraging creditors to provide indemnities so as to enable assets to be recovered.
#insolvency #liquidation #creditors #publicinterest
