17 Jul 2023 Planning, infrastructure and environment Government Tax High Court confirms the constitutional validity of notional GST paid by local governments The case of Hornsby Shire Council v Commonwealth of Australia [2023] HCA 19 concerned proceedings in the High Court of Australia in respect of the payment of an amount of notional goods and services tax to the Commonwealth.
5 Jun 2023 Employment and safety Tax Employment relationship determined from the terms of a contract The recent appeal judgment in JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76 reversed the Federal Court's June 2022 decision and offered further clarification on some differences between employee and contractor relationships.
4 May 2023 Property Tax A guide to build-to-rent tax incentives in Australia A number of tax incentives have recently been introduced or proposed by the Australian Government and some of the State Governments which are intended to increase the supply of new housing for rent.
29 Mar 2023 Tax Refunds may be available to those charged surcharge purchaser duty or surcharge land tax in NSW Revenue NSW has recently announced that stamp duty and land tax surcharges imposed on foreign persons that acquire or hold residential property in New South Wales are inconsistent..
22 Aug 2022 Tax Who is an employee for superannuation guarantee purposes after decisions in Personnel ... Federal Court applies recent High Court decisions to find that a person who provided teaching services to a higher education provider was an employee for superannuation guarantee purposes.
21 Jul 2022 Tax Charities and commercial activities A charity can carry on commercial activities without jeopardising its status as a charity.
25 Apr 2022 Tax Disclaimer of a beneficiary's trust entitlements High Court in Commissioner of Taxation v Carter [2022] HCA 10 finds that a beneficiary of a trust cannot avoid income tax on an entitlement to trust income by disclaiming it after the end of the relevant income year
16 Feb 2022 Tax What is a reimbursement agreement? This was the issue considered by the Federal Court in Guardian AIT Pty Ltd as trustee for Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619.
27 Jan 2022 Banking and finance Insurance Corporate and commercial Tax Intellectual Property and Technology Digital governance, cyber and privacy Financial services Practical cyber risk management checklist In this checklist, we outline our top tips to mitigate the risk of malicious cyber incidents.
21 Jan 2022 Corporate and commercial Tax Guidelines for the allocation of profits by professional firms now finalised Professionals should start reviewing their remuneration arrangements to determine whether the guidelines apply and their risk rating.