Promoters are always looking for new ways to exploit the law or changes in the law. They promote schemes to people and promise tax benefits that aren’t legally available. Tax avoidance schemes range from mass-marketed arrangements advertised to the public, to...
The ATO has provided us with the following update on GST audits relevant to the Public Groups & International (PGI) market: The PGI teams are starting their GST Top 1000 audit program in August and the ATO has decided to start its programs progressively over time....
A worker has again failed to prove she was an employee rather than a contractor, with an appeal bench ruling three critical factors pointed “decisively away” from an employment relationship. In August 2019, Fair Work Commissioner Peter Hampton rejected an Uber Eats...
The package of legislation to modernise the business registers passed Parliament last week and awaits Royal Assent. As a result of the passage of this legislation, there will be a new Commonwealth business registry regime and registry functions under one Registrar –...
Do you want to appoint a trustee as a beneficiary of a discretionary trust? There are facts you should be aware of. Under the legislation, the trustee of a trust may be a person or a company (a corporate trustee). In either case, the trustee must be legally capable of...
Only use this method if you are a sole trader or partnership (where at least one partner is an individual) claiming for a car. On this page: This method Rates How you use this method This method The cents per kilometre method: uses a set rate for each kilometre...
The Australian Taxation Office (ATO) recognises that the community has experienced significant challenges this year. The ATO’s support and guidance should make tax time easier, particularly where new circumstances mean that people are receiving a different type of...
Last week the Design and Building Practitioners Act 2019 (the Act) and the Residential Apartment Buildings (Compliance and Enforcement Powers) Act 2020 (the RAB Act) passed NSW Parliament. The following information provides a brief overview of the new laws. We will...
As a result of the COVID-19 pandemic, a lot about our lives changed almost overnight. Often, we didn’t know what to expect or what was going to happen next. Thankfully, our community, our country and the economy can now slowly start to repair. Whilst it is great to be...
Poor performance is a difficult issue to bring up with employees, and in the current COVID-19 crisis it can be a challenging area to navigate should you as an employer wish to dismiss your underperforming worker. Many employers have held up performance management...
