The COVID-19 crisis has introduced unprecedented disruptions to the workforce, pushing employees and employers to work in remote capacities and in expedited ways across many industries.

This will mean that employers will soon have to turn their minds to considerations never contemplated before, such as their base line payroll tax assumptions and whether or not changes in the ways we will be working in the coming months, will shift payroll tax liabilities to a different jurisdiction. We explore these questions further in this article.

The Court of Appeal handed down its decision in MD Commercial Pty Ltd v Commissioner of State Revenue [2019] VSCA 295 in late 2019. The decision has provided further clarity on the application of section 35 of the Duties Act 2000 (Vic) which provides an exemption from duty for transfers to bare trusts.

As part of the continued economic response to COVID-19, the Deputy Commissioner of the Australian Taxation Office (ATO) has recently made a determination pursuant to subsection 20(4) of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020, outlining further tests under which an entity may satisfy the decline in turnover required in order to receive JobKeeper payments. This article discusses the various new “alternative” tests that an entity may utilise under the determination.

On 9 April 2020, the JobKeeper legislation received Royal Assent and the Treasurer issued the Rules that govern eligibility for JobKeeper until the schemes planned end on 27 September 2020. This article sets out the operation of the JobKeeper scheme.

Further to our previous articles on COVID-19 superannuation measures that we discussed here and here, the Australian Taxation Office (ATO) has announced further superannuation relief measures.

State and territory revenue offices continue to make announcements in response to the COVID-19 crisis. Relevant to many taxpayers will be the numerous land tax changes. The changes include rebates, waivers and deferrals for eligible taxpayers.

Federal Parliament has recently legislated its $130 billion JobKeeper scheme. This will result in approximately 6 million workers receiving a fortnightly payment of $1,500 through their employer. These employees must have been employed at 1 March 2020 and remain employed during this time.

Further to the COVID-19 superannuation measures that we discussed here, the Australian Taxation Office (ATO), on 3 April 2020, announced further details around, and new measures concerning, COVID-19 and superannuation.

State and territory revenue offices continue to make announcements in response to the COVID-19 crisis. Relevant to many businesses will be the numerous payroll tax changes. The changes include waivers and deferrals for eligible businesses as well as the bringing forward of cuts to tax-free thresholds in some jurisdictions.

Further to my article on the COVID-19 JobKeeper measure, and pending the release of legislation, on 5 April 2020 Treasury further updated and expanded its JobKeeper fact sheets and included a ‘frequently asked questions’ (FAQ) document.

On 29 March 2020 the Federal Government announced changes to the foreign investment review regime as Australia continues to deal with the economic implications of COVID-19.

Once the legislation is passed, effective from 29 March 2020, all proposed foreign investment into Australia subject to the Foreign Acquisitions and Takeovers Act 1975 will require approval, regardless of the value of the investment or nature of the foreign investor. This is to be achieved by reducing to $0 the monetary screening thresholds for all foreign investment under the Act.

As foreshadowed in our earlier article, on 30 March 2020 the Federal Government announced further COVID-19 business support – the JobKeeper Payment.

Under the JobKeeper Payment, businesses significantly affected by Coronavirus outbreak be able to access a subsidy from the Government to continue paying their employees.

The Government and the ATO have announced a number of superannuation measures to offer some relief in relation to the COVID-19 crises.

The COVID-19 virus is having a devastating effect on Australian businesses.

Federal, State, and Territory Governments have introduced a range of business stimulus measures and the Australian Taxation Office (ATO) is supplying administrative support to affected taxpayers. We expect further support initiatives as the crisis unfolds.

The COVID-19 pandemic continues to have far reaching impact on our clients, referrers and staff, their families and communities. We remain committed to helping ensure the health and safety of all people in our broader networks.

The Australian Government has recently issued its response to a legislation review undertaken by the Australian Charities and Not-for-profits Commission (ACNC) titled ‘Strengthening for Purpose:

The Coronavirus (COVID-19) is having a significant impact across Australia. At Sladen Legal we remain acutely aware of the impact this is having, and may continue to have for the foreseeable future, for our clients. We are taking a position of ‘business as usual’ with our offices still being attended, whilst keeping abreast of the evolving direction from various authorities.

As announced in 2019/20 budget, the Government has released draft legislation and draft regulations to extend the work test start date to age 67 and to allow the use of bring forward contributions for persons aged 65 and 66.

A look at Blockchain technology and how it is changing the legal landscape of everyday business.

As we previously reported here, in the decision of Thawley J in Greig v Commissioner of Taxation [2018] FCA 1084 the taxpayer was unsuccessful in arguing the loss on selling shares was deductible on the basis he was in the business of dealing in shares. The taxpayer appealed this decision.