VIEW BLOGS Reading Room
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The Retail Leases Amendment Bill 2019 – ESMs, rent reviews and cooling off
Since the issue of VCAT’s advisory opinion in May 2015 (Opinion), the retail leasing sector has been grappling with uncertainty about a landlord’s ability to recover from a tenant certain costs incurred in complying with … Continued
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Machinery of Government Changes – how does this affect ICT arrangements?
The one thing that is certain to stay constant, is the changing nature of the public service. Between variations to agency size, structure and portfolio and changes in programs, it is critical for Commonwealth departments … Continued
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The whistle has blown: Australia’s tough new whistleblower regime has commenced – implications for NFPs
On 1 July 2019, Australia’s new whistleblower laws commenced. The changes have expanded and strengthened the existing protections, which were criticised in the wake of the Banking Royal Commission as being inadequate and lagging behind … Continued
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Is your franchise network now liable to pay payroll tax?
If, as part of your franchise network, you are a franchisor that performs the administrative function of collecting fees directly from customers that are mutual to you and your franchisees and you remit the balance … Continued
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Regulating the web – is the Australian Consumer Law ‘fit for purpose’?
Earlier this year, the Australian Competition and Consumer Commission (ACCC) published its world first Digital Platforms Inquiry Report (Report) in which the ACCC considered the impacts of online search engines, social media and digital content … Continued
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The Developer Handbook – Choosing the best business structure for your development project
There are many commercial, legal and taxation issues that should be considered when determining the most suitable structure for a particular project. This can make for a difficult decision. Some of the key considerations when … Continued
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New laws for Victorian local government
After languishing on the to-do list of the previous Parliament, the Local Government Bill 2019 is finally back, this time with additional reforms targeted at strengthening council election processes and councillor conduct standards. The 2018 Draft Bill … Continued
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Has the ATO come knocking about your SMSF’s investment strategy?
In August 2019, the Australian Tax Office (ATO) began contacting Self Managed Super Fund (SMSF) trustees and their auditors where ATO records indicated that more than 90% of an SMSF’s funds were held in one asset … Continued
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SMSFs and short-term accommodation – does it satisfy the ‘business real property’ test?
Can an Self Managed Super Fund (SMSF) acquire real property – used for short-term accommodation – from a party related to the members of the SMSF without breaching the prohibition on related party acquisitions under … Continued
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SMSFs and related party borrowings: ATO clarifies scope of non-arm’s length income rules
Non-arm’s length income rules for Self Managed Super Funds (SMSF) has been a hot topic in recent years, particularly in the context of limited recourse borrowing from related parties. We have seen the Australian Tax Office … Continued
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