ArticleATO continues to focus on returning expatriatesThis recent case is an example of ATO arguments to assert that an individual 'resides' in Australia for tax purposes.AustraliaTaxCooper Grace Ward
ArticleATO issues final view on when a superannuation income stream commences and ceases - TR 2013/5The ATO has issued the final ruling on when an account based or transition to retirement income stream commences and ceases.AustraliaTaxCooper Grace Ward
ArticleSMSFs and LRBAs: ATO finally clarifies its position on zero interest loans from related parties and non-arm’s length incomeThese ATO IDs clarify the ATO position on interest-free or low rate loans to SMSFs from related parties for LRBAs.AustraliaTaxCooper Grace Ward
ArticleNational Transport Commission reviews chain of responsibility legislationThe NTC is reviewing the duties imposed on parties in the chain of responsibility by the Heavy Vehicle National Law.AustraliaTransportCooper Grace Ward
ArticleComplaint by a sacked employee accepted by Queensland Anti-Discrimination Commission despite a valid deed of releaseThe Queensland Anti-Discrimination Tribunal recently rejected an interlocutory application by an employer to dismiss a complaint where the employee had signed a deed of release that included a clause releasing the employer from any future claims.AustraliaEmployment and HRCooper Grace Ward
ArticleImportant changes for employers commenced on 1 January 2014It is important that employers are aware of the changes to the Fair Work Act 2009 that commenced on 1 January 2014. AustraliaEmployment and HRCooper Grace Ward
ArticleClients who lease/hire/license third parties to use goods or operate a business are at risk under the PPSA rulesAn owner of 'personal property' who allows a third party to use that property needs to register on the PPS Register.AustraliaFinance and BankingCooper Grace Ward
ArticleStatutory declaration preconditions to payment claims under construction contracts held to be invalid – NSW follows Queensland approachA clause requiring the builder to confirm that compensation insurance premiums were paid, is also invalid under NSW law.AustraliaReal Estate and ConstructionCooper Grace Ward
ArticleDividend Access Shares - Have The Rules Changed?Dividend access shares are used by many clients for a variety of reasons, including asset protection or estate or tax planning.AustraliaTaxCooper Grace Ward
ArticleShould I review my family trust deed now?We have been recommending that clients amend their trust deeds to clarify a number of issues of uncertainty arising from recent cases and changes in the ATO position on trusts. AustraliaTaxCooper Grace Ward
ArticleLimiting your liability under the Civil Liability Act: who is your concurrent wrongdoer?A defendant has the onus of proving that its liability should be limited under part 2 of the Civil Liability Act 2003 (Qld) (CLA), to avoid having to pay 100% of the damages. AustraliaTransportCooper Grace Ward
VideoNational Safe Work Month – For Life – Why WHS Matters (Video)October is National Safe Work Month, and Cooper Grace Ward's workplace relations and safety team explores why work health and safety matters for every business. Special counsel Gemma Sharp examines the legal duties of PCBUs and officers to protect workers from both physical and psychosocial hazards, emphasizing that safety must be woven into the fabric of business operations rather than treated as an afterthought. AustraliaEmployment and HRCooper Grace Ward
VideoAre My Assets That Are Held In A Specific Holding Company Protected From Creditors? (Video)Senior associate Alfred Jackson examines whether assets held in a specific asset holding company are truly protected from creditors, focusing on the critical role of PPS leases. If a lessor fails to register their security interest properly, leased assets can vest in the lessee's trustee or administrator during insolvency, leaving the lessor as an unsecured creditor attempting to reclaim their own property. AustraliaInsolvency/Bankruptcy/Re-StructuringCooper Grace Ward
ArticleRecord penalties imposed for Resale Price Maintenance (RPM) – Techtronic to pay $15 millionRPM conduct can reduce price competition, so consumers pay higher prices than they should in a competitive market.AustraliaAntitrust/Competition LawCooper Grace Ward
ArticleLenders beware – will you be able to prove service of your default notices?A lender must comply with the terms of its loan agreement and mortgage before commencing legal proceedings.AustraliaFinance and BankingCooper Grace Ward
VideoA short case about a short de facto relationship The court will look at your initial contributions and what you have done during the course of the relationship.AustraliaFamily and MatrimonialCooper Grace Ward
ArticleWaste Reduction Through Environmental RegulationA look at the new Product Stewardship Act 2011 and its impact. AustraliaEnvironmentCooper Grace Ward
VideoIt Depends – What is a non-disclosure agreement?A non-disclosure agreement, an NDA or a confidentiality agreement should be used when you share sensitive information.AustraliaCorporate/Commercial LawCooper Grace Ward
VideoIt depends – What happens when you fail to meet your minimum pension payment from a superfund?Transcript and link to video discussing what happens when you fail to meet your minimum pension payment from a superfund.AustraliaEmployment and HRCooper Grace Ward