The Exposure Draft for the GST withholding regime for property transactions has been released. This withholding regime was announced as part of this year’s Federal Budget and is targeted at increasing GST compliance for property … Continued
Key Points: The discretion of the Bankruptcy Court to ‘go behind’ a judgment debt is not limited to only where there has been suggestion of fraud, collusion or a miscarriage of justice. Merger of a … Continued
In the recent Federal Budget, one change that hasn’t been given media attention is a change to the GST Legislation, which is to become effective from mid-July 2018 whereby purchasers of ‘new constructed residential premises’ … Continued
In Commonwealth Bank of Australia v Wood1 the Supreme Court of Victoria has confirmed that not all breaches of the Code of Banking Practice (Code) will be fatal for lenders. Importantly, in the Wood decision … Continued
The recent New South Wales District Court decision of Sayde Developments Pty Limited v Arab Bank Australia Limited provides a timely reminder of the importance of careful drafting for lenders who seek to charge their clients default … Continued
If there is a change of trustee of an SMSF, then the arrangements for the handover must take into account any limited recourse borrowing arrangement which is in place (LRBA). The outgoing and incoming trustees … Continued
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