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Temperature regulation in the office can be a source of frustration for employees, with it being near impossible for the thermostat to maintain a temperature that suits everyone.
In a recent Fair Work Commission decision, Commissioner David Gregory held that Champions IGA lawfully terminated the employment of an employee who was subject to domestic violence.
On 27 November 2018, McKerracher J of the Federal Court handed down his decision in Burton v CoT (2018) FCA 1857 (Burton).
Unpaid family and domestic violence leave have been enshrined in Australian law, with almost all Australian employees now having access to five days’ unpaid family and domestic violence leave each year.
On 11 October 2018, the Full Federal Court in Satyam Computer Services Limited v CoT (2018) held the ‘source’ rule in Article 23 of the Australia–India Double Taxation Agreement (Indian DTA) prevailed over the domestic definition such that payments from Australia to a company in India for work performed in India was taxable in Australia.
The Administrative Appeals Tribunal (AAT) has recently held in Ransley v Federal Commissioner of Taxation that the profits derived by an individual taxpayer on the sale and exchange of shares were on revenue account. As a result, the taxpayer was not eligible for the capital gains tax rollover under Subdivision 124-M of the Income Tax Assessment Act 1997.
Sladen Legal has been recognised as a Recommended Tax Law Firm (Victoria) in the recently released Doyles Guide Tax Law Rankings.
In Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue (No 2)  VSC 609, the Victorian Supreme Court has handed down another decision* against the Victorian State Revenue Office by setting aside payroll tax assessments issued in relation to payments to subcontractors.
The Chinese Government is in the news again this week for targeting Australian businesses with a campaign of cyberattacks in an effort to steal intellectual property.
On 22 October 2018, Treasury released a consultation paper to seek views on proposed amendments to Division 7A.
Last week the Australian Taxation Office (ATO) updated its ‘advice under development’ pages to include back-to-back capital gains tax (CGT) roll-overs and what is a ‘restructuring’ for purposes of the demerger provisions.