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
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
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
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
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
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
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
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
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
In two recent decisions, the Federal Court has ruled against one of the ACCC’s favoured approaches when litigating manufacturers’ claims concerning the features of their products: namely, shifting the evidentiary burden of substantiating the manufacturer’s … Continued
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