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All TRIS pension documents should be immediately reviewed to ensure the TRIS restrictions cease to apply automatically.

A passenger involved in stealing a car was found to be owed a duty of care after the driver lost control of the vehicle and crashed into a pole.

A recent High Court decision shows that care is needed when drafting an exclusion.

Contributory negligence would not be presumed where a passenger accepted a car ride from an intoxicated driver.

Article discusses some useful findings on issues such as pick rates, which will be helpful to distribution centre operators.

Recent case highlights that occupiers will only be liable for matters over which they have control.

Key points from OAIC guidance on how NFPs can comply with the Australian Privacy Principles.

Queensland is set for a large scale overhaul of planning and development obligations, as new legislation is passed.

Land owners should consider the tax consequences of any mining compensation payments at the beginning of negotiations.

Even after a development approval is obtained, other environmental regulations could impact a project.

Deductions for site improvements can be effective for landowners and developers to manage land tax rates and liabilities.

Purchasers of residential properties or land in new subdivisions will be required to collect and remit GST to the ATO.

Transcript & link to video providing an update on what is happening with Division 296 tax, the tax on large superannuation balances.

Discusses claiming operation of a personal services business for income tax purposes.

Cameron Case and relevant tests when claiming operation of a personal services business for income tax purposes.

It is not just the direct involvement of the SMSF that is relevant to NALI rules, but the totality of the arrangement.

Advisers must be alert to the potential for these rules to apply to SMSFs, in light of the ATO's view in LCR 2019/D3.

Queensland payroll tax, Queensland’s legislation, harsher payroll tax rules,