In 2022, it is clear that many, if not most activities that we would ordinarily carry out in person, can now be done online. But sometimes, technology fails and things can go wrong. The 2021 NSW local government elections are an example of that. The NSW Supreme Court recently set aside the 2021 local government …
Continue reading “Elections to be rerun for three local councils following technical glitch”
Key points Overview The 2021 TGA Code came into effect on 1 January 2022. While many changes under the 2021 TGA Code seek to clarify and simplify the 2018 TGA Code, there are also a number of key changes. The 2021 TGA Code makes changes to the requirements regarding mandatory statements that must be made in …
The Federal Election has been called for later this month, and it is consequently an important time to reflect on the current state of affairs regarding tax and superannuation legislation. Prior to the calling of the election, a surprising number of proposed taxation and related measures did not make it to the Parliament floor, …
Continue reading “Proposed tax changes and Bills lapse with the calling of the Federal Election”
A five member Full Bench of the Fair Work Commission in NSW Trains v James [2022] FWCFB 55 has reversed a single member decision that would have allowed employees who were lawfully demoted to challenge their demotions as unfair dismissals. This is a significant decision confirming that section 386(1) of the Fair Work Act 2009 …
On 1 April 2022, the NSW Independent Planning Commission (Commission) granted approval for the Narrabri Underground Mine Stage 3 Extension Project (Extension Project). The development consent granted in respect of the Extension Project incorporates a number of unprecedented conditions targeted at the minimisation of greenhouse gas emissions (GHGE). For proponents, these conditions and the reasons …
By no means a new weapon, Australia has once again utilised its sanction regime in view of recent horrific events in Ukraine. Whilst a world away geographically, the practical effects of these rapidly changing sanctions should not be overlooked by Australian businesses. With statutory penalties including significant fines of over $2,000,000, Australian business owners and …
Continue reading “Australia’s autonomous sanctions: What Russian sanctions mean for you”
The Victorian Supreme Court case of V601 Developments Pty Ltd v Probuild Constructions (Aust) Pty Ltd [2021] VSC 849 (decided on 22 December 2021[1]) (V601 Developments) is a cautionary reminder that principals: Background V601 Developments Pty Ltd (V601) and Probuild Constructions (Aust) Pty Ltd (Probuild) were parties to an amended AS4902-2000 contract (Contract) for Probuild …
Continue reading “When dual roles collide: a cautionary tale for principals and superintendents”
On 29 March 2022, the Building and Other Legislation Amendment Bill 2022 (Qld) (Bill) was introduced. If passed, the Bill will mean that the current QBCC head contractor licensing exemption will not be abolished as previously foreshadowed. Additionally, a licence category may be introduced for head contractors undertaking high-risk work. A quick refresher: What is …
Continue reading “Stay of execution for the QBCC head contractor licensing exemption”
Until recently, and unlike the Federal Court, there has been no dedicated regime in Queensland for preliminary disclosure. As a result, there has always been some uncertainty as to the precise scope of the Queensland court’s jurisdiction to order pre-litigation disclosure. Key points 1 The purpose of pre-litigation disclosure is to allow a party to …
The High Court has recently addressed the approach for determining whether workers are employees or independent contractors,[1] while remitting an important question of whether the workers fall within the expanded definition of employee under the superannuation regime. In ZG Operations v Jamsek, the High Court found that two truck drivers, each with a partnership and …
Continue reading “Employee or Independent Contractor? Consequences for Superannuation”
The law regarding execution of documents in Australia has been in a constant state of flux over the past two years, with numerous temporary measures coming and going, and coming back. While reforms permitting electronic execution have generally been welcomed, the continuing uncertainty on what rules apply at what time has caused confusion and disruption. …
Continue reading “Execution of documents – where do things stand?”
On Wednesday, the Commissioner finally released his long promised position on section 100A: draft Tax Ruling (TR 2022/D1). Section 100A is over 50 years old and was introduced to combat bottom-of-the harbour era tax avoidance comprising a scheme referred to as trust stripping. The Commissioner has completely repurposed this provision and in doing so, seeks to …
On 10 February 2022, the Federal Government passed long-awaited legislation making permanent the (originally temporary) measures regarding electronic execution by an Australian company, being measures that were first introduced in response to the COVID-19 pandemic. Specifically, the Corporations Amendment (Meetings and Documents) Bill 2021 (Cth)(Bill) provides permanent reform under the Corporations Act 2001 (Cth) (Corporations …
Continue reading “Execution: permanent reform has finally arrived”
COVID-19 has brought a number of challenges to the way we do business in the RegTech sector. However, the pandemic has also brought sharply into focus the practical difficulties associated with executing, attesting and witnessing hard copy documents (which is increasingly moving to digital operations for a host of reasons, including improved customer experience and …
In a nutshell Late last year, the Queensland Government announced proposed changes to Queensland’s land tax regime, so that the rate at which a landowner pays land tax on their Queensland landholdings will be calculated by reference to their Australia-wide landholdings. The changes seek to target what the Queensland Government describes as a loophole, that …
On 8 February 2022, the Commissioner appealed Justice Logan’s decision on section 100A in Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619(Guardian) to the Full Court of the Federal Court of Australia. Over the past several years, section 100A of the Income Tax Assessment Act 1936 (Cth) has …
Continue reading “Will Guardian protect family trust distributions from attack by the ATO?”
In October 2021, the federal government introduced the Social Media (Basic Expectations and Defamation) Bill to ensure social media users are safe online. The laws contemplated by this bill, would give the Communications Minister authority to make determinations about the basic expectation of a social media service. The eSafety Commissioner would also be able to …
Continue reading “Social media users could sue online bullies under new anti-troll laws”
Flexible working arrangements are certainly not new. However, the uptake of such arrangements was turbo charged with the emergence of the COVID-19 pandemic. The recent Productivity Commission Working from Home Research Paper (September 2021), shows that the percentage of Australians working from home jumped from 8% to 40% in the past two years. As such, …
Continue reading “Flexible Work Arrangements – Responding Flexibly”
In determining a dispute about an agreement clause, the NSW Industrial Relations Commission has explained the scope and application of its arbitration and award making powers in circumstances where the parties have agreed to a provision, which expressly states that the Commission can arbitrate an unresolved issue. This is relevant to employers with employees in …
Continue reading “Court confirms scope and application of Commission’s power in arbitration”
The NSW Department of Planning, Industry and Environment (Department), is in the process of introducing infrastructure contribution reforms, intended to simplify the system of contributions currently in place and provide greater transparency and consistency for key stakeholders, including local government, developers and landowners. In December 2020, the NSW Productivity Commissioner undertook a review of the …
New State Environmental Planning Policy (SEPP) explained – what you need to know. The State Environmental Planning Policy (Housing) 2021 (Housing SEPP), was published on the NSW legislation website on 26 November 2021 and takes effect from this date. Objectives of the new housing SEPP The main objective of the Housing SEPP is to improve …
Commercial contracts often provide mechanisms for parties to resolve disputes outside the orthodox court process. Parties will often include these alternative dispute resolution clauses for a range of reasons, but the underlying reasons usually include confidentiality concerns, cost or the need for expedient resolution of disputes. One such mechanism for dispute resolution is for the …
Continue reading “Arbitration agreements – is your dispute resolution clause enforceable?”
Under section 72 of the Queensland Building and Construction Commission Act 1991 (Qld) (QBCC Act), the Queensland Building and Construction Commission (QBCC), is able to direct a person who carried out building work to rectify such work if it is defective or incomplete. The QBCC Act also sets out mechanisms regarding when a direction can …
Continue reading “Parliament Rectifies Problems with Directions to Rectify”
With the festive season upon us, members of the construction industry are looking forward to – and preparing for – a well-deserved break. For most projects, late December and early January means ‘tools down’ for an extended period (Shutdown Period), as many of us enjoy the festive season. So, what happens to the project during …
Continue reading “Tools down – What happens to construction projects during the holiday period?”
The Federal Government is boosting its compliance activity following the recent reforms to the Foreign Acquisitions and Takeovers Act 1975 (Cth) (the FATA). Specifically, the Foreign Investment Review Board (FIRB) and the Australian Taxation Office (ATO) (which administers FIRB’s functions in relation to residential land in particular) are actively seeking to identify acquisitions of Australian …
Continue reading “FIRB compliance audits: what to expect and how to respond”
One of the fundamental assumptions underpinning the interpretation of development approvals is that ambiguity in an approval should be construed in favour of the approval holder. A recent High Court authority seems to have chartered a course away from this previously settled principle. The Status Quo In the 1970 New South Wales Supreme Court decision …
Continue reading “A Fundamental Change to Interpreting Development Approvals?”
The Fair Work Commission (FWC) has found BHP’s COVID-19 vaccination mandate is not reasonable and lawful, but reached this decision based on its failure to consult on whether to implement the policy, rather than consultation on how to implement. The decision, which many expected would clear the way for mandatory COVID-19 policies, has instead delivered …
Continue reading “Road to mandatory VAX hits consultation roadblock”
Section 100A of the Income Tax Assessment Act 1936 (Section 100A) has attracted significant attention amongst tax advisors in recent years – and for good reason. With the much-anticipated ATO ruling expected to be released early in 2022, the question is what should you be doing now in preparation for its release. The Commissioner’s view …
A claim for misleading and deceptive conduct found within section 18 of the Australian Consumer Law[1] (ACL) is a frequently visited harbour for those wishing to navigate the seas of unfair commercial practices. Section 18(1) of the ACL provides: ‘A person must not, in trade or commerce, engage in conduct that is misleading or deceptive …
How will the Bill impact Victorian taxpayers? At a glance What has changed? The Bill introduces a new windfall gains tax imposed on specific land value uplifts that arise as a result of rezoning. Who does it apply to? Victorian landowners (some exclusions below). When does it apply? On or after 1 July 2023. As …
Continue reading “The Introduction of Victoria’s Windfall Gains Tax Bill”
