18 Mar 2021 Corporate and commercial Tax 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.
22 Feb 2021 Intellectual Property and Technology Copyrights and wrongs: Understanding Tracy Chapman v Nicki Minaj US copyright infringement case provides opportunity to look at the Australian "fair dealing" defence and is a reminder that there is no such thing as a defence of "fair use" in Australia.
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 Tax 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 Tax 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 Tax 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
17 Sep 2020 Corporate and commercial ASX announces latest update to COVID-19 Class Waivers Listed entities need to be aware of the latest changes to temporary emergency capital raising relief announced by ASX on 15 September 2020.
10 Sep 2020 Corporate and commercial Turning over the leaf: TGA hands down its interim decision on CBD scheduling Over-the-counter access to CBD in Australia is one step closer following TGA's announcement.
17 Aug 2020 Corporate and commercial Insurance A paramedic is not an emergency physician: High Court visits the standard of care for ... Medical malpractice case provides lessons for insurers and professionals on assessing standard of care and careful preparation of witness statements.