25 Mar 2020 Corporate and commercial Discretionary trusts, stamp duty and land tax surcharges It may be necessary to amend discretionary trust deeds to expressly exclude foreign beneficiaries where foreign persons are not intended to be potential beneficiaries. Otherwise, stamp duty and land tax surcharges may apply.
19 Mar 2020 Insurance Corporate and commercial NSW Supreme Court orders shopping centre defendant to allow access to plaintiff for a view Slip and fall case provides defendants with some important lessons
17 Mar 2020 Corporate and commercial The impact of pandemics on contracts: a review of frustration, force majeure and material ... The doctrine of frustration, and force majeure clauses or MAC clauses in contracts may relieve a party of their contractual obligations.
17 Mar 2020 Aged Care Construction Education Corporate and commercial Employers get ready - Industry Specific Planning for COVID-19 This article provides information for the education, health services and aged care, transport, and construction and mining industries.
24 Feb 2020 Corporate and commercial Federal Court narrows the meaning of active asset Direct functional relevance test set by Court's decision.
6 Feb 2020 Financial services Corporate and commercial Insurance APRA expresses fears about factors threatening the sustainability of private health insurers A warning to private health insurers - fundamental change to the regulatory landscape is coming.
24 Jan 2020 Insurance Corporate and commercial Religious institutions and NSW's changing child protection landscape Following recommendations of the Royal Commission into Institutional Responses to Child Sexual Abuse in its Final Report, the State Government of NSW has streamlined the mandatory reporting and reportable conduct schemes
16 Jan 2020 Corporate and commercial ATO finalises its position on trust split arrangements Capital gains tax consequences of trust split arrangements partly clarified but more clarity required.
27 Nov 2019 Corporate and commercial 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.