Intelligence

Recent legislative changes have restricted how self-managed superannuation funds can use limited recourse borrowing arrangements, particularly for residential property acquisitions. Business owners and primary producers may still leverage these arrangements to acquire commercial premises and farming land through their SMSFs. Understanding the new definition of business real property and available investment options is crucial for SMSF trustees navigating these regulatory changes.

Separating parents often ask whether they have a right to equal, week-about care of their children, but Australian family law does not work that way. This article examines when shared care arrangements succeed, how courts now assess applications for equal time following major 2024 reforms, and why no parent can claim a legal entitlement to a 50/50 split.

Australian patent law requires all patents to be novel—meaning the invention must be new when compared with prior art existing before the priority date. A single prior disclosure that lacks novelty can invalidate a patent claim, jeopardizing licensing agreements, freedom-to-operate assessments, and infringement actions.

The Australian Government has released a long awaited exposure draft of the Online Safety Amendment (Digital Duty of Care) Bill 2026 (Exposure Draft), proposing a major overhaul of Australia’s online safety regime.

Obtaining certainty of being classified as a ‘fixed trust’ is now more important than ever for fund managers as the trustees of most non-fixed trusts are proposed to be subject to a 30% minimum tax from 1 July 2028.

The recent decision of the High Court in Coal Mining Industry (Long Service Leave Funding) Corporation v Orica Australia Pty Ltd [2026] HCA 30 has confirmed by majority that employees...