Authors: Lisa To and Hayley Constantine Revenue NSW have announced in a media release that foreign citizens from New Zealand, Finland, Germany and South Africa (Listed Nations) are no longer required to pay surcharge purchaser duty or surcharge land tax on residential property in NSW. It has been determined that the NSW surcharge provisions are […]
Cryptocurrencies – love them or fear them, there’s no ignoring them
Are you ready for a surprising fact? One in four Australians hold, or have held, one or more cryptocurrencies. So says the just released Senate Select Committee report on Australia as a Technology and Financial Centre, adding that this makes Australia one of the world’s biggest adopters of cryptocurrencies on a per capita basis. Whether […]
Social media is fundamental to life in the 21st century. Platforms like Tik Tok and Instagram are hugely successful and popular forms of entertainment. But social media is not just used as a source of entertainment, it is also a news source and a means of sharing information or advertising. With the advent of social media […]
E Group Security affirms Employment Agency Contract test for Payroll Tax in UNSW Global
State Revenue authorities have been investigating subcontracting arrangements by applying the broad scope of the employment agent provisions. In a welcome decision, the NSW Court of Appeal in Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115 (Appeal) affirmed the employment agency contract test in UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] […]
No doubt many retail tenants and landlords have had cause to revisit the terms of their lease over the recent past, given the nightmare that has been created by the ongoing COVID-19 pandemic! You can read our article(s) relating to the COVID-19 rent relief provisions here. However, when reviewing lease terms, retail landlords and tenants must […]
How much discretion do arbitrators actually have in international commercial arbitrations? The answer to this question depends on a number of factors depending on where the arbitration is being conducted and under which rules. However, the “natural justice” principle is applicable in most arbitrations and requires parties to be afforded procedural fairness by imposing some […]
Temporary measures were introduced in response to COVID to allow companies to sign documents electronically and enable them to operate as close to business as usual as possible. The Corporations Amendment (Meetings and Documents) Bill 2021 (Bill) makes these temporary measures permanent and became law on 22 February 2022. The Bill also brings a few other perks and updates […]
NSW’s landmark Modern Slavery Act and what it means for NSW Government Bodies and Local Councils
Modern slavery is closer than you might think The Walk Free Foundation’s Global Slavery Index estimates that 15,000 people in Australia[1] (and 40 million people globally[2]) are living in modern slavery. In the last complete year of records, the Australian Federal Police received 224 reports of human trafficking, slavery and slavery-like offences. One of those reports […]
Electronic execution by companies – COVID-19 relief resurrected
On 13 August 2021, the Treasury Laws Amendment (2021 Measures No.1) Act 2021 (Cth) was passed in response to the extended effect of COVID-19 and effectively resurrects previous temporary relief measures to support administrative functions of companies. In summary, the Act temporarily authorises the following: Action Temporary relief Practical Tips and Comments Execution under section 127 of […]
In a matter of a few years, we have another employment law matter before the High Court of Australia dealing with alleged ‘freedom of speech’ at work. The High Court in its earlier decision of Comcare v Banerji [2019] HCA 23 held that a public servant did not have an untrammelled freedom to criticise their employer by […]
In response to the Covid-19 pandemic, on 28 April 2020 the Federal Government pushed back, by three months, the deadline for most entities with a consolidated annual revenue of $100 million or more (Reporting Entity) to file a Modern Slavery Statement (MSS) and comply with the Modern Slavery Act 2018 (Cth) (Commonwealth Act). New Deadlines READ MORE […]
How to hold AGMs and other important meetings at a safe social distance
How to hold AGMs and other important meetings at a safe social distance to provide members as a whole a reasonable opportunity of participating – this is both the answer and the challenge of meeting compliance in a COVID-19 environment In times of a health, as well as an economic crisis, it is even more […]
