NSW Government moves to make data centres cover their growing network impact
The NSW Government has released its long-flagged Data Centre Guidelines and Policy Framework[1], alongside a Bill already before Parliament. At the centre of the NSW Data Centre Guidelines are six principles that set the Government’s expectations for data centre development in NSW. They span environmental and resource efficiency, the cost of supporting infrastructure with investment […]
Privacy Act Reforms: Government unveils tranche 2 proposals
The next phase of Australian privacy reform has arrived with the tranche 2 exposure draft proposing around 40 changes to the Privacy Act. This signals a major shift towards greater accountability, stronger data security obligations for organisations and enhanced rights for individuals. The Australian Government has proposed reforms to significantly uplift the Privacy Act 1988 […]
Home sweet (tax‑effective) home: What ‘right to occupy’ really means in your will
When someone dies owning their home, the estate or a trustee often holds the property for a period before sale or transfer. In many cases, a family member keeps living in the home during that time. The capital gains tax (CGT) main residence exemption can exempt or reduce the CGT on a later sale of […]
Luke Stirton
Family office fundamentals: structure, control and asset protection
Across Australia, family offices and privately owned businesses are entering a period of unprecedented change. Trillions of dollars in assets are expected to pass between generations by 2050 and around seventy per cent of privately owned companies are forecast to change owners as principal shareholders move past retirement age. Yet fewer than twenty per cent […]
Modern housing, old definitions: ‘building’ or ‘moveable dwelling’?
In the current housing crisis, home-owners are finding creative ways to create additional living space, including to accommodate ageing parents and young adults who might otherwise struggle to access suitable housing. Modular and pre-fabricated homes and caravans are increasingly attractive options. However, the distinction between a ‘building’ under the Environmental Planning and Assessment Act 1979 […]
Review of the safety and health regulatory model in the resources sector: What was found and what’s to come
In April 2025, the Minister for Natural Resources and Mines, The Hon Dale Last MP, announced a review of the safety and health regulatory model in the Queensland resources sector (Review). The Review was designed to: The Review’s Terms of Reference provides the detail. The Minister appointed Professor Susan Johnston of the University of Queensland’s […]
Leveraging Crown land for renewable energy projects: a balancing act
With both the Federal and NSW government’s legislated commitments to achieve net zero emissions by 2050,1 the NSW government’s interest in supporting renewable energy developments on Crown land has never been greater.2 With Crown land accounting for approximately 42% of NSW’s land area, renewable energy developers are equally seeking to capitalise on the abundance of […]
ACCU market: emerging commercial challenges
The state of the ACCU market Australia’s regulated carbon market has entered a phase of genuine maturity, though not without friction. Total Australian Carbon Credit Unit (ACCU) issuance for 2025 reached approximately 19.8 million units, placing the year toward the upper end of the Clean Energy Regulator’s guidance range. The reformed Safeguard Mechanism, now in […]
Fulfilling the promise of Mabo: The ALRC’s review of the Future Acts Regime
On 24 June 2026, the Australian Law Reform Commission (ALRC) tabled its Final Report of the Review of the Future Acts Regime (Inquiry), titled, ‘Fulfilling the Promise of Mabo: Reforming the Future Acts Regime in the Native Title Act 1993 (Cth)’(Report). The Inquiry marks the first substantial review of the future acts regime since the […]
Modern slavery reform: Proposed criminal and civil penalties and what construction businesses need to know
On 16 July 2026, the Commonwealth government announced plans to strengthen Australia’s existing commonwealth modern slavery laws (Modern Slavery Act 2018 (Cth) (MS Act)) including introducing criminal penalties for failing to prevent modern slavery1 in their supply chains and civil penalties and associated enforcement powers to address non-compliances with the MS Act. This proposal comes […]
Client update: Deferral of NSW building regulation reforms
On 26 June 2026, the Building Commission NSW announced amendments to several building regulations, which defer a number of reforms due to commence on 1 July 2026, including: What does this mean for construction businesses? D&BP Act – Deferral of application to remedial work on class 3 and 9c buildings The registration and compliance obligations […]
Getting discipline right: Updating council templates for a complex legal landscape
Managing employee misconduct, performance issues and disciplinary action is increasingly complex, high‑stakes work for councils. Decisions can engage obligations under the Industrial Relations Act 2016 (Qld), Human Rights Act 2019 (Qld), Local Government Act 2009 (Qld), Local Government Regulation 2012 (Qld), the Work Health and Safety Act 2011 (Qld) and the Managing the Risk of […]
When councillors become a WHS risk: why training has never been more important
Councils, as a person conducting a business or undertaking (PCBU), have a primary duty under the Work Health and Safety Act 2011 (Qld) (WHS Act) to ensure, so far as is reasonably practicable, the health and safety of workers and others. That duty goes beyond physical safety and includes managing psychosocial risks arising from workplace […]
The fuel bill is on hold: How certain is the road ahead?
An update on the Fair Work Commission’s fuel cost recovery order and the continuing implications for local government contracts. On 21 April 2026, the Fair Work Commission introduced a Road Transport Contractual Chain Order – Fuel Cost Recovery, requiring parties in a road transport contractual chain to pass through increases in fuel costs and review […]
Aquamation: Greener cremation or a new trade waste problem for councils?
Emerging industries are changing the nature of trade waste. Aquamation is also known as alkaline hydrolysis or water cremation. Aquamation is promoted as a lower-emissions alternative to traditional cremation because it uses water, heat and alkaline chemicals to break down human remains, leaving bone fragments and a liquid by-product. Some providers promote the process as […]
Can drag-along rights comply with Chapter 6 of the Corporations Act?
Drag-along rights are a familiar feature of private company constitutions and shareholders’ agreements. They allow majority shareholders who have agreed to sell their shares to require minority shareholders to participate in the transaction on the same terms. Commercially, they provide transaction certainty and allow a purchaser to acquire 100% ownership without the risk that minority […]
Evidence of good governance: What Star, Rex and Nuix have in common
ASIC has been very explicit about the scale of its ambitions for 2026, reporting that ASIC-led investigations have roughly doubled over the past twelve months and that new court matters have similarly doubled alongside them. ASIC’s 2026 enforcement priorities, spanning private credit, misleading pricing, financial reporting and continued scrutiny of governance and directors’ duty failures, […]
Queensland doubles down on critical minerals
Acceleration of critical minerals projects Queensland is seeking to fast track strategically significant projects through the State Development and Public Works Organisation (Critical Minerals) and Other Legislation Amendment Bill 2026 (Qld) (the Bill). The Bill is the latest step in Queensland’s broader push to attract critical minerals investment and accelerate major project delivery. Consistent with […]
Lucy Adamson
Late financial reports are now an enforcement problem – Here’s what to do before ASIC calls
ASIC’s latest enforcement action ASIC has fined three Australian companies in the Mainfreight group $198,000 each for allegedly missing the deadline to lodge their financial reports for the year ended 31 March 2025. Together, the notices total $594,000. The number is unremarkable only because we have seen it before. Recent notices against Mecca, Canva, GFG […]
Superannuation, your Will and late life withdrawals: Lessons from Lin v Yim
For many Australians, superannuation is one of the largest components of their wealth at death. Yet super is commonly overlooked – or misunderstood – when people prepare their estate plan. A recent decision of the Supreme Court of Queensland, Lin v Yim & Anor [2026] QSC 57, illustrates how superannuation and a Will can become […]
Supporting safe accommodation – Queensland’s accepted development pathway for temporary domestic violence housing
In Queensland, delivering temporary accommodation for people escaping domestic violence is often more straightforward than many realise. Recognising the urgent need to provide safe housing, Queensland’s planning framework streamlines the approval process by, in many cases, removing the need to obtain a planning approval. This exemption is contained within the Planning Regulation 2017 (Qld) (Planning […]
CGT reform and the proposed new start‑up concession: implications for founders and employee share scheme participants
From 1 July 2027, the CGT landscape for employee share schemes will change dramatically. The 50% general CGT discount will be removed for assets acquired on or after that date and replaced with cost base indexation and a 30% minimum tax. These amendments apply to all asset classes, including most shares and options issued under […]
$12.5 million institutional capital raising and $6M Share Purchase Plan
When contemporary dance meets trusts law – a Supreme Court “dance off”: unpacking McKay v Queensland Ballet
Lessons for executors and estate planners McCullough Robertson successfully acted for Queensland Ballet Company in the recent decision of McKay v Queensland Ballet Company [2026] QSC 137, where the Supreme Court of Queensland made orders that will see Queensland Ballet receive a bequest of approximately $2 million from the estate of a well-regarded Queensland arts […]
A national AI framework is coming: Key signals for businesses, rights holders and AI providers
Yesterday, on 15 July 2026, the Australian Prime Minister announced Australia will adopt a national framework for AI regulation, investment and infrastructure, and effective immediately, the establishment of The Office of AI within the Department of Prime Minister and Cabinet. This announcement provides the clearest indication to date of Australia’s policy on AI. At this early […]
Land development or realising a capital asset? The Morton decision explained
McCullough Robertson’s Tax team unpack the Commissioner of Taxation v Morton [2026] FCAFC 31 and how structuring arrangements can align or diverge from an intended tax position and how the ATO will view those activities.
From routine to strategic: Rethinking tenant security in commercial leasing
For many years, tenant security has been a routine part of commercial leasing: agree the amount, provide the security and move on. Today, it is becoming a more strategic part of lease negotiations. As transactions move faster, tenants look to preserve capital while landlords place greater emphasis on income security. In this environment, the type […]
ATO views unpacked: Understanding sham transactions
The ATO is increasingly delving into its arsenal of weapons to attack arrangements which the Commissioner suspects may have a tax avoidance motivation. As part of this mission, alongside the specific and general anti-avoidance legislative tools, the ATO has also resorted to the older legal concept of sham. This article looks at the meaning of […]