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’...

ATO Empowered to Disclose Business Tax Debts

In late October last year, a law was ratified to allow the Australian Taxation Office (ATO) to disclose the tax debt information of businesses to registered credit reporting bureaus (CRBs).  Notably, the legislation enables the ATO to only divulge tax debt information...

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...

Where there’s a Will, there’s a Way

The saying goes, ‘where there’s a will, there’s a way’ and in relation to the contesting of estates, this saying certainly proves true. The Succession Act 2006 (NSW) provides provisions for the dispute of wills and, being considered to be perhaps the most liberal...