Refusal to comply with employer’s direction to return to the office found to be a valid reason for dismissal
Owies – is this the end of trustees’ unfettered discretion?
The Victorian Court of Appeal’s decision in Owies v JJE Nominees Pty Ltd [2022] VSCA 142 (Owies) will surprise many trustees of discretionary trusts and their advisors. Effectively, the Court found that the decision of the corporate trustee (controlled by the parents of the family) of a discretionary trust not to properly consider two of their children (who were estranged from them), when making annual distributions from the trust, was voidable (and potentially void).
Victoria to restrict non-disclosure agreements in workplace sexual harassment cases
Sacking Of Political Staffer By Email Deemed Unfair
In the recent decision of Pierce Field v Department Of Finance [2022] FWC 1619 (24 June 2022), the Fair Work Commission (FWC) found that procedural deficiencies (including dismissal via email) and the denial of natural justice outweigh instances where dismissal could otherwise be considered valid.
Thomas & Naaz Appeal - Payments to doctors subject to payroll tax
The recent New South Wales Civil and Administrative Tribunal Appeal Panel’s (Appeal Panel) decision in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2022] NSWCATAP 220 dismissed the medical practice’s appeal and confirmed the New South Wales Civil and Administrative Tribunal’s (Tribunal) decision that payments from a medical practice to doctors who worked at the practice are subject to payroll tax.
Multiple Party Investment Structures – Part 2: Superannuation (SMSF) Issues
Failure to Attend Medical Examination Lawful Reason for Dismissal
Divorce, death and super – how to exit an SMSF
Main Residence Exemption: Is It The Devil Or An Angel In The Details?
The capital gains tax (CGT) main residence exemption (CGT MRE) is (arguably) the most generous exemption for post-CGT assets in the income tax legislation. The eligibility requirements are not onerous, and it is available to young and old rich and poor. However, actions, or inactions, can result in loss of the CGT MRE in whole or part.
TD 2022/11: ATO finalises views, relief for some taxpayers but a sting for others
We wrote about Draft Taxation Determination TD 2022/D1 (Draft TD) on Division 7A and unpaid present entitlements (UPEs) here. On 12 July 2022, the Australian Taxation Office (ATO) finalised the Draft TD as Taxation Determination TD 2022/11 (Final TD).
Secure IP Rights overseas and obtain financial assistance with Australia’s EMDG grant scheme
Lecturer found to be employee for super guarantee purposes
In the recent decision of JMC Pty Limited v Commissioner of Taxation [2022] FCA 750, the Federal Court found that an ‘independent contractor’ was an employee for super guarantee purposes.
