Insights

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16 Jun 2021

Prepaid rent found to be not deductible

Full Federal Court finds that payments made by a franchisee in connection with the acquisition of McDonald's restaurants and described as prepayment of rent were not deductible in Mussalli v Commissioner of Taxation [2021] FCAFC 71.

7 Jun 2021

Education Corporate and commercial Employment and safety

New laws set to ban aggressive and violent parents from Victorian schools

Power to issue school community safety orders will assist schools to manage risk of harm to staff and students.

19 May 2021

Corporate and commercial

Land leased by charitable institutions to third parties may be exempt from land tax

Supreme Court of Victoria finds that land owned by the University of Melbourne leased to provider of student accommodation facility was exempt from land tax in The University of Melbourne v Commissioner of State Revenue [2021] VSC 156.

5 May 2021

Corporate and commercial Employment and safety

Just how private are employee records?

Employers must exercise caution in seeking to use their status as an employer to force employees to divulge personal information.

18 Mar 2021

Corporate and commercial

Allocation of profits by professional firms - draft guidelines released

Finalised guidelines will apply from 1 July 2021 although transitional provisions may apply to arrangements entered into before 14 December 2017.

2 Feb 2021

Education Corporate and commercial Employment and safety

Stress levels high in education sector

Schools in Victoria must also identify and manage psychological hazards at work.

12 Jan 2021

Education Corporate and commercial

Achieving gender balance in co-educational schools

It is essential that co-ed schools in Victoria considering strategies to achieve gender balance obtain legal advice about appropriate exemptions to ensure anti-discrimination laws are not breached.

6 Nov 2020

Corporate and commercial

Change to foreign capital gains withholding obligations for mortgagees exercising power of sale

Many mortgagees selling land under a power of sale will no longer be required to apply for a variation of the foreign capital gains withholding amount after the issue of a legislative instrument by the Deputy Commissioner of Taxation.

25 Oct 2020

Corporate and commercial

New stamp duty exemption for small business restructures in Queensland

The Queensland Office of State Revenue has introduced an administrative arrangement which exempts certain restructures involving small businesses from transfer duty and vehicle registration duty.

13 Oct 2020

Corporate and commercial

What is an active asset for the small business CGT concessions?

Full Federal Court finds that the definition of active asset for the small business capital gains tax (CGT) concessions should be given a broad meaning in Eichmann v Commissioner of Taxation [2020] FCAFC 155

Insights

Prepaid rent found to be not deductible

New laws set to ban aggressive and violent parents from Victorian schools

Land leased by charitable institutions to third parties may be exempt from land tax

Just how private are employee records?

Allocation of profits by professional firms - draft guidelines released

Stress levels high in education sector

Achieving gender balance in co-educational schools

Change to foreign capital gains withholding obligations for mortgagees exercising power of sale

New stamp duty exemption for small business restructures in Queensland

What is an active asset for the small business CGT concessions?

Expertise

Archives

Insights

Prepaid rent found to be not deductible​

New laws set to ban aggressive and violent parents from Victorian schools​

Land leased by charitable institutions to third parties may be exempt from land tax​

Just how private are employee records?​

Allocation of profits by professional firms - draft guidelines released​

Stress levels high in education sector​

Achieving gender balance in co-educational schools​

Change to foreign capital gains withholding obligations for mortgagees exercising power of sale​

New stamp duty exemption for small business restructures in Queensland​

What is an active asset for the small business CGT concessions?​

Expertise

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Archives

Prepaid rent found to be not deductible

New laws set to ban aggressive and violent parents from Victorian schools

Land leased by charitable institutions to third parties may be exempt from land tax

Just how private are employee records?

Allocation of profits by professional firms - draft guidelines released

Stress levels high in education sector

Achieving gender balance in co-educational schools

Change to foreign capital gains withholding obligations for mortgagees exercising power of sale

New stamp duty exemption for small business restructures in Queensland

What is an active asset for the small business CGT concessions?