Illegal Phoenixing: Where to report it

In October last year, the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2019 came into effect to target illegal phoenixing.  Its’ rationale was to reduce ‘phoenix activity’, (where a deliberately liquidated company creates a new company in order to...

What is Restraint of Trade in an Employment Contract?

A restraint of trade in an employment contract refers to a clause applying typically when an employee leaves a business or company; it applies to post-employment.  Essentially, it is an agreement that an employee will not do certain things against their employers’...

Director Penalty Notice change to Superannuation Rules

Previous to 1 April 2019, the Director Penalty Notice (DPN) scheme dictated that directors must report their superannuation within 3 months from the end of each quarter.  This timing was applicable for both reporting and/or paying the superannuation amount for the...
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