Sladen Snippet - Active Asset Test – land used for storage: Eichmann v Commissioner of Taxation [2019] AATA 162

Sladen Snippet - Active Asset Test – land used for storage: Eichmann v Commissioner of Taxation [2019] AATA 162

The Administrative Appeals Tribunal (AAT) has determined that land, used to store tools and materials for the purposes of operating a business, constituted an “active asset” for the purposes of the small business capital gains tax (CGT) concessions.

Sladen Snippet - Tribunal determines that transfer of land between SMSFs does not trigger duty

Sladen Snippet - Tribunal determines that transfer of land between SMSFs does not trigger duty

In a recent case of Nifuno Pty Ltd atf Stephen Forbes Pension Fund v Chief Commissioner of State Revenue [2019] NSWCATOD 3, the NSW Civil and Administrative Tribunal (NCAT) considered the application of an available duty concession for the transfer of property in connection with persons changing superannuation funds, including self-managed superannuation funds (SMSFs).

Sladen Snippet - Fair Work Commission holds that implying that a supervisor is overweight is a valid reason for dismissal.

Sladen Snippet - Fair Work Commission holds that implying that a supervisor is overweight is a valid reason for dismissal.

Temperature regulation in the office can be a source of frustration for employees, with it being near impossible for the thermostat to maintain a temperature that suits everyone.

Sladen Snippet - Employer lawfully terminates employee who was victim of domestic violence after going ‘above and beyond’ to assist

Sladen Snippet - Employer lawfully terminates employee who was victim of domestic violence after going ‘above and beyond’ to assist

In a recent Fair Work Commission decision, Commissioner David Gregory held that Champions IGA lawfully terminated the employment of an employee who was subject to domestic violence.  

Sladen Snippet - Amendment to National Employment Standards includes five days’ unpaid domestic violence leave

Sladen Snippet - Amendment to National Employment Standards includes five days’ unpaid domestic violence leave

Unpaid family and domestic violence leave have been enshrined in Australian law, with almost all Australian employees now having access to five days’ unpaid family and domestic violence leave each year.

Sladen snippet – Burgess v Burgess – another super death benefit conflict case

Sladen snippet – Burgess v Burgess – another super death benefit conflict case

The decision of Burgess v Burgess is another case which considers conflicts of interest in the context of paying super death benefits. It follows a number of recent similar cases, including Re Narumon Pty Ltd, Brine v Carter and McIntosh v McIntosh. The strong consistent theme across all of these cases is that the Courts will strictly uphold fiduciary duties (even if they have “unfair” outcomes).

Sladen Snippet – off and running (almost), Senate passes tightened requirements to CGT concessions for companies and trusts from 8 February 2018

Sladen Snippet – off and running (almost), Senate passes tightened requirements to CGT concessions for companies and trusts from 8 February 2018

On 20 September 2017, the Senate passed the Treasury Laws Amendment (Tax Integrity and Other Measures) Bill 2018 (the Bill).

Sladen Snippet – Sladen Legal Principal Daniel Smedley Again Named As One Of Australia’s Best Lawyers

Sladen Snippet – Sladen Legal Principal Daniel Smedley Again Named As One Of Australia’s Best Lawyers

Sladen Legal Principal, Daniel Smedley, has again been named as one of Australia’s best lawyers in the 11th edition of the Best Lawyers In Australia, for his work in Tax Law. The accolade was announced in the Australian Financial Review on 12 April 2018.