whether a lease of goods and bailment constituted a PPS lease within the meaning of the Personal Property Securities Act 2009 (Cth) (PPSA).

Under the proposed legislation, unless an exception applies, every time a Bill or Regulations are proposed that relate to superannuation, then a “statement of compatibility” must be prepared and tabled in Parliament.

A recent Supreme Court decision has made it clear that there is nothing in the Retail Leases Act that restricts the issue of a certificate by the VSBC until after a mediation has been conducted and the absence of a mediation does not invalidate a certificate. The VSBC can form a view that a mediation is unlikely to resolve a dispute based on the refusal of one party to participate in a proposed mediation and issue a valid certificate so that an aggrieved party can commence proceedings in VCAT.

Doyle’s Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2023 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.

The Victorian Supreme Court has confirmed that payment of funds into Court as security for costs will not give rise to a security interest required to be registered on the PPSR, even if the payment was made pursuant to consent orders. This means that section 267 of the PPSA will not assist external administrators to recover funds paid into Court as security for costs under a Court order.

With land tax rate increases and surcharges imminent as a result of the Victorian State Budget for the 2023-2024 year (see our article here), Victorian landowners may be reconsidering their investment property portfolios and the merits of selling versus keeping.

Australia's Third Tranche of Reforms are on the horizon! Employers, stay informed and ensure compliance with these key changes.

On 17 August 2023, the Court of Appeal in the Victoria Supreme Court handed down its decision in Krongold v Thurin [2023] VSCA 191. This decision is a further instalment in a long running domestic building dispute between homeowners, David and Lisa Thurin (Thurin) and their builder, Krongold Constructions (Aust) Pty Ltd (Krongold).

In the absence of fraud, a mutual will agreement does not create a trust obligation on the surviving spouse in favour of other beneficiaries of the will.

Employers and business entities must pay payroll tax in relation to wages paid to its employees. In addition, such entities must pay payroll tax in relation to contractors engaged under “relevant contracts”.

The ATO has taken an aggressive approach on non-arm’s length income (NALI) for a number of years now, both in its public documents and via its audit teams. This has culminated in an approach that puts a high expectation on SMSF’s in relation to proving arrangements are on an arm’s length basis – in particular, in relation to benchmarking such arrangements.

Alicia Hill has joined Sladen Legal to head our dispute resolution and litigation practice.

Revenue NSW has determined that foreign surcharges breach international tax treaties. Will other revenue offices follow suit? How do you ensure that your trust is not a foreign trust?

The Pacific Australia Labour Mobility Scheme operates in Australia to fill labour gaps in rural and regional areas.  Approved employers participating in the PALM Scheme should be aware of the recent reforms and how these changes will affect PALM Scheme regulation in Australia.

In the recent decision of Geelong Turf Company Pty Ltd and Commissioner of Taxation [2023] AATA 1718, the Administrative Appeals Tribunal (AAT) upheld super guarantee charge (SGC) assessments issued by the Commissioner of Taxation (Commissioner) and refused to remit the 100% SGC Part 7 penalties.

The second tranche of workplace relations reforms have now received Royal Assent, bringing into force the Fair Work Legislation Amendment (Protecting Worker Entitlements) Act 2023 (Cth) (Entitlements Act) on 1 July 2023. It is important that employers are aware of the changes and how these changes will impact the workplace.

The recent interest rate rises will result in significant increases in the LRBA safe harbour interest rates, and the Division 7A interest rate, for the 2023/24 year.  The interest rates will be:

• LRBA real estate safe harbour interest rate – 8.85% (was 5.35%)

• LRBA listed share safe harbour interest rate – 10.85% (was 7.35%)

• Division 7A interest rate – 8.27% (was 4.77%)

Sladen Legal is proud to announce two well-deserved promotions effective 1 July 2023.

Treasury has release proposed legislative changes to the non-arm’s length expences (NALE) rules. While they are not as bad as the initial proposal to take NALE at a rate of 225%, they are still not ideal.