The Queensland state government has recently introduced a number of changes to the manner in which state taxes are administered and collected in Queensland.

Employers will often refer on previous warnings to support of a decision to terminate the employee’s employment for misconduct. However, a recent case involving Virgin Australia is a reminder for employers to give employees the opportunity to respond to any reliance on former warnings before making a decision to terminate.

The superannuation guarantee (Super Guarantee) system is the Federal Government system under which employers make superannuation contributions on behalf of their employees, certain contractors and other persons.

Receiving an offer from a publisher is an exciting moment. Nothing quite compares to the thrill of knowing that one day your work may be seen in print.

Employees previously worked from home exclusively because of public health orders that prevented them from attending the office due to COVID-19. Following the lifting of restrictions, some businesses have returned to the physical office while others have adopted a hybrid work arrangement.

The Victorian Court of Appeal’s decision in Owies v JJE Nominees Pty Ltd [2022] VSCA 142 (Owies) will surprise many trustees of discretionary trusts and their advisors. Effectively, the Court found that the decision of the corporate trustee (controlled by the parents of the family) of a discretionary trust not to properly consider two of their children (who were estranged from them), when making annual distributions from the trust, was voidable (and potentially void).

Victoria will be the first Australian jurisdiction to introduce legislation which prohibits the use the non-disclosure agreements (NDAs) in relation to workplace sexual harassment.

In the recent decision of Pierce Field v Department Of Finance [2022] FWC 1619 (24 June 2022), the Fair Work Commission (FWC) found that procedural deficiencies (including dismissal via email) and the denial of natural justice outweigh instances where dismissal could otherwise be considered valid.

The recent New South Wales Civil and Administrative Tribunal Appeal Panel’s (Appeal Panel) decision in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2022] NSWCATAP 220 dismissed the medical practice’s appeal and confirmed the New South Wales Civil and Administrative Tribunal’s (Tribunal) decision that payments from a medical practice to doctors who worked at the practice are subject to payroll tax.

This workshop will use case studies to explore some of the unique SMSF issues that may arise through investing via unit trusts including:

A question frequently asked by employers is whether you can terminate the employment of an employee who is on long-term personal or sick leave.

The structure of a self managed superannuation fund (SMSF) is often based on a family unit. A very common SMSF structure is, for example, two spouses as the members and trustees/directors of the corporate trustee.

We wrote about Draft Taxation Determination TD 2022/D1 (Draft TD) on Division 7A and unpaid present entitlements (UPEs) here. On 12 July 2022, the Australian Taxation Office (ATO) finalised the Draft TD as Taxation Determination TD 2022/11 (Final TD).

Are you considering taking your products and services global?

Australia’s Export Market Development Grant Scheme (EMDG) is a government financial assistance program that assists small and medium enterprises to start or expand their export business.

In the recent decision of JMC Pty Limited v Commissioner of Taxation [2022] FCA 750, the Federal Court found that an ‘independent contractor’ was an employee for super guarantee purposes.

A quick reminder of the new superannuation measures which are effective as of 1 July 2022:

Sladen Legal is pleased to announce promotions within the Property and Development and Employment Law areas of practice at the commencement of the 2022/23 financial year.

Receiving an offer from a publisher is an exciting moment. Nothing quite compares to the thrill of knowing that one day your work may be seen in print.

In the absence of a comprehensive definition of ‘foreign currency’ in the Australia tax legislation the ATO and Australian courts have interpreted ‘foreign currency’ to be currency issued or recognised by an overseas sovereign state.

Phil Broderick provides the latest developments with NALI and NALE in The SMSF Advisor Show.