On 19 September 2022, Justice Thawley of the Federal Court handed down his decision in BBlood Enterprises Pty Ltd v FCT [2022] FCA 1112 (BBlood), the most recent decision on section 100A of the Income Tax Assessment Act 1936. The Australian Taxation Office (ATO) was successful in arguing that section 100A applied.

The Federal Government has taken further steps to implement outstanding recommendations contained in the Respect@Work Report (the Report), which was initially published by the Sex Discrimination Commissioner (the Commissioner) in January 2020.

Under the super guarantee system, super contributions are made on behalf of “employees”.

Section 12(1) of the Superannuation Guarantee (Administration) Act 1992 (SG Act) provides that “employees” for the purposes of the SG Act are defined under their ordinary meaning. That is, the meaning of that term at common law.

Acting with emotion (rather than logic) can unfortunately lead cause an employer to make poor or irrational decisions about terminating an employee’s employment.

The recent Victorian Civil and Administrative Tribunal’s (Tribunal) decision in Petroulis v Commissioner of State Revenue [2022] VCAT 1054 dismissed the taxpayers’ request for review of the land tax assessments issued by the Commissioner.

The recent Federal Court decision of Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 (Minerva) signifies that the Federal Commissioner of Taxation (Commissioner) can successfully scrutinise a trustee’s discretion under the general anti-avoidance provisions (Part IVA).

In a joint media statement on 22 August 2022, The Hon Stephen Jones MP, Assistant Treasurer, Minister for Financial Services and The Hon Dr Andrew Leigh MP, Assistant Minister for Competition, Charities and Treasury confirmed that the Government is to commence consultation on a framework for the regulation of crypto assets.

Doyles Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2022 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.

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

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: