Insights

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27 Nov 2019

Tax deductibility of gaming machine entitlements

The High Court has decided that the purchase price of gaming machine entitlements in Victoria was not deductible in Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36.

24 Nov 2019

Corporate and commercial

Tax payable by foreign residents on capital gains may increase under proposed changes

ATO issues preliminary views on capital gains made by foreign beneficiaries of non-fixed trusts and relevance of source concept for capital gains, while gov't introduces legislation to remove entitlement to main residence exemption.

24 Oct 2019

Corporate and commercial

Update on voluntary disclosure of unpaid superannuation guarantee liabilities

It may be beneficial for employers that are considering voluntary disclosure of SGC liabilities to hold off until the Bill is passed

4 Oct 2019

Education Corporate and commercial

Parents avoid paying school fees due to deficient enrolment contract

Parents avoid paying school fees due to deficient enrolment contract.

27 Sep 2019

Education Corporate and commercial

New Not-for-profit Guidelines for Non-Government Schools in New South Wales

Schools should understand the risks that come with their not-for-profit status and associated regulatory obligations, particularly in the areas of related party transactions and ancillary services.

9 Sep 2019

Corporate and commercial

Personal services income provisions

Federal Court considers results test and unrelated clients test in two recent cases.

18 Jul 2019

Corporate and commercial

Employer superannuation contributions in light of Bluescope Steel decision

Employers are only required to make superannuation contributions in respect of earnings for ordinary hours at ordinary rates of pay specified in industrial instruments to avoid the superannuation guarantee charge

11 Jul 2019

Employment and safety Education Corporate and commercial

Outside hours conduct of teacher justifies instant dismissal

In some circumstances, schools will have a duty of care to protect students from the wrongful behaviours of teachers engaging in activities that occur outside school hours.

25 Jun 2019

Corporate and commercial

Will proposed legislation on anti-phoenix reforms rise from its ashes?

The Federal Government's push for significant corporate and taxation reform to quash phoenix activity has stalled, but probably only temporarily.

23 May 2019

Commercial litigation and dispute resolution Employment and safety Corporate and commercial Class actions

Employment class actions - feast or famine?

Employers are the subject of a wave of class action litigation at a time when the state of play is less certain than ever before. (Some) litigation funders are excited, but perhaps all is not what it seems.

Insights

Tax deductibility of gaming machine entitlements

Tax payable by foreign residents on capital gains may increase under proposed changes

Update on voluntary disclosure of unpaid superannuation guarantee liabilities

Parents avoid paying school fees due to deficient enrolment contract

New Not-for-profit Guidelines for Non-Government Schools in New South Wales

Personal services income provisions

Employer superannuation contributions in light of Bluescope Steel decision

Outside hours conduct of teacher justifies instant dismissal

Will proposed legislation on anti-phoenix reforms rise from its ashes?

Employment class actions - feast or famine?

Expertise

Archives

Insights

Tax deductibility of gaming machine entitlements​

Tax payable by foreign residents on capital gains may increase under proposed changes​

Update on voluntary disclosure of unpaid superannuation guarantee liabilities​

Parents avoid paying school fees due to deficient enrolment contract​

New Not-for-profit Guidelines for Non-Government Schools in New South Wales​

Personal services income provisions​

Employer superannuation contributions in light of Bluescope Steel decision​

Outside hours conduct of teacher justifies instant dismissal​

Will proposed legislation on anti-phoenix reforms rise from its ashes?​

Employment class actions - feast or famine?​

Expertise

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Archives

Tax deductibility of gaming machine entitlements

Tax payable by foreign residents on capital gains may increase under proposed changes

Update on voluntary disclosure of unpaid superannuation guarantee liabilities

Parents avoid paying school fees due to deficient enrolment contract

New Not-for-profit Guidelines for Non-Government Schools in New South Wales

Personal services income provisions

Employer superannuation contributions in light of Bluescope Steel decision

Outside hours conduct of teacher justifies instant dismissal

Will proposed legislation on anti-phoenix reforms rise from its ashes?

Employment class actions - feast or famine?