The AHRC Releases Guidance on New ‘Positive Duty’ for Employers

The AHRC Releases Guidance on New ‘Positive Duty’ for Employers

The Australian Human Rights Commission (the Commission) has released guidance for employers on how to comply with the new positive duty under section 47C of the Sex Discrimination Act 1984 (Cth) (the Sex Discrimination Act).

Are Foreign Surcharge Stamp Duty and Land Taxes Illegal?

Are Foreign Surcharge Stamp Duty and Land Taxes Illegal?

The Federal Government’s Mid-Year Economic and Financial Outlook 2023-24 (MYEFO) (released on 13 December 2023) has again raised the legality of the ability of the States to impose foreign purchaser land transfer (stamp) duty surcharge and foreign owner land tax (together, the foreign surcharges).

Goodbye stamp duty (eventually) and hello (more) land tax for commercial and industrial property from 1 July 2024 – Further details released

Goodbye stamp duty (eventually) and hello (more) land tax for commercial and industrial property from 1 July 2024 – Further details released

On 11 December 2023, the Victorian State Government released details available here (including a useful information sheet available here) on the design of the new annual commercial and industrial property tax set to eventually replace land transfer (stamp) duty (stamp duty) for qualifying properties.

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When is a public company not a public company?

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When is a public company not a public company?

In the realm of tax law, the differences between the definitions of private and public company for tax purposes carries profound implications, particularly within the framework of Division 7A. Advisors must understand these nuances to guarantee compliance and adeptly manage their financial matters.

Flexible Working Arrangements

Flexible Working Arrangements

Recent amendments to the Fair Work Act 2009 expand employee rights to make flexible working arrangement requests.  The changes also require employers to follow a detailed process upon receipt of such requests. The amendments also permit employees to escalate their requests and seek orders from the Fair Work Commission (FWC).

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Who’s Running The Show: Keeping Control Of An SMSF

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Who’s Running The Show: Keeping Control Of An SMSF

On the setting up of a self managed superannuation fund (SMSF), the starting position is that, all members are required to be individual trustees or directors of a corporate trustee. However, life events such as incapacity and death, may require someone to fill the shoes of the replaced individual.

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Super Guarantee – Same, Same But Different

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Super Guarantee – Same, Same But Different

This paper has been built on a previous paper on the superannuation guarantee (SG) regime, titled Super Guarantee – no longer the toothless tiger. That paper was designed to take a holistic examination of the SG regime. In this paper, we have built on that approach and added a number of developments, including:

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A Burger with the Lot – ‘Big Jack’ is not deceptively similar to ‘Big Mac’

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A Burger with the Lot – ‘Big Jack’ is not deceptively similar to ‘Big Mac’

On Thursday 16 November 2023, the Federal Court handed down the decision McD Asia Pacific LLC v Hungry Jack’s Pty Ltd [2023] FCA 1412 (McD) where it was held the trade mark ‘BIG JACK’ and ‘MEGA JACK’ were not deceptively similar to McDonald’s registered trade marks ‘BIG MAC’ and ‘MEGA MAC’.

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An easier and clearer Personal Property Securities Act? The Government outlines proposed changes

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An easier and clearer Personal Property Securities Act? The Government outlines proposed changes

On 22 September 2023 the Commonwealth government released the Personal Property Securities Amendment Bill 2023 and amending regulations for public consultation until 17 November 2023. The aim is intended to simplify the use of the law, in particular the registration process, and clarify its application, especially around enforcement priorities.

Diplomatic Immunity not available to former Indian High Commissioner to Australia for breaches of the Fair Work Act

Diplomatic Immunity not available to former Indian High Commissioner to Australia for breaches of the Fair Work Act

In an interesting decision traversing both industrial relations and public international law, the Federal Court has found that the former Indian High Commissioner to Australia committed significant breaches of the Fair Work Act between September 2015 and May 2016. 

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Disputed Debts with the ATO – teamwork makes the dream work?

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Disputed Debts with the ATO – teamwork makes the dream work?

The ATO has a new collaborative and tailored approach to managing the collection and recovery of disputed debts.

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Bowerman: an unusual case that may have unusual implications

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Bowerman: an unusual case that may have unusual implications

In an “unusual outcome” concerning a main residence, the AAT has highlighted the breadth of what constitutes a profit-making scheme and the functionality of ATO public rulings.

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AWE v Clough: The continuing clarification of what constitutes a personal property security interest and the requirements for rectification of out of time registrations

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AWE v Clough: The continuing clarification of what constitutes a personal property security interest and the requirements for rectification of out of time registrations

This case concerned an uncontested application to extend the time for registration of a security interest on the Personal Properties Securities Register (PPSR), requiring consideration of what constituted a ‘security interest’ capable of registration on the PPSR.

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Baullo – Forgiveness of beneficiary loans trigger land transfer (stamp) duty for a distribution of a property from a trust

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Baullo – Forgiveness of beneficiary loans trigger land transfer (stamp) duty for a distribution of a property from a trust

It has been a long held view of the State Revenue Office (SRO) that if beneficiary loans are forgiven in connection with a distribution of real estate from a discretionary trust to a beneficiary, then the duty exemption in section 36A of the Duties Act 2000 (Vic) will not apply and the transfer will trigger land transfer (stamp) duty.