Legal Insights
Two Bites, One Bill: Subsequent Acquisitions Deemed Subsequently Dutiable – Lessons from ISPT v CSR
The Supreme Court of Victoria in ISPT Pty Ltd v CSR [2026], has confirmed that the Commissioner of State Revenue can impose duty, where a unit holder acquires two separate interests in a public unit trust, on the aggregate amount of those interests.
From Idea to Impact: What Prospective Community Charities Need to Know
Common in the not-for-profit space, deductible gift recipient (DGR) status allows organisations endorsed by the Australian Taxation Office (ATO) to receive donations which donors may then claim as tax deductions.
Sky High Land Tax: How Nominating a Purchaser May Trigger Additional Duty
In Sky Jade Corporation Pty Ltd v Commissioner of State Revenue (Vic) [2026] VCAT 421, the Victorian Civil and Administrate Tribunal confirmed that nominating a purchaser under a standard contract of sale of land will trigger additional duty if land development occurs prior to settlement. The Tribunal also confirmed that a nominee, nominated pursuant to a sale of real estate nomination form, will be considered to have obtained a right to have property transferred to the nominee, satisfying the legislative requirements for additional duty.
Red Card! Home Loan Provider Penalised $20 Million in Federal Court
The Federal Court of Australia has ordered that home loan provider, RAMS, pay a $20 million penalty due to widespread non-compliance with the National Consumer Credit Protection Act 2009 (Cth). Whilst legislation confirms standards and adequate supervision is required by a franchisor, whether it provides adequate protection for consumers before an event has occurred is to be determined.
Kicked to the Curb: Changes to Limited Recourse Borrowing Arrangements
Limited recourse borrowing arrangements, or LRBAs, provided self-managed superannuation funds with the opportunity to borrow funds from a lender to purchase property. However, from 10 August 2026, LRBAs are now limited to the acquisition of business real property, effectively excluding residential property from the arrangements.
![Commercial benefit prevails - case study of Saltworks Investments FS Pty Ltd v Tueno Investments Pty Ltd [2006] VSC 466](https://images.squarespace-cdn.com/content/v1/62940022bdc06b31c5ba0c30/1786490657569-1C44GDZZP7BWLY4OR9U8/unsplash-image-519J5gN60RI.jpg)
Commercial benefit prevails - case study of Saltworks Investments FS Pty Ltd v Tueno Investments Pty Ltd [2006] VSC 466
The Supreme Court dismissed a purchaser’s application to force the vendor to settle on a contract of sale where conditions precedents were not met.
Capital Raising – A practical guide
Raising capital can accelerate business growth, but each funding option comes with different risks and obligations. Our latest article explains the key structures, benefits and challenges to help you choose the right approach for your business.
Recovering Statutory Debts in Victoria: A Practical Guide for Councils
Victorian councils regularly incur costs in carrying out their statutory functions, but recovering those costs requires strict compliance with the relevant legislative framework. This article highlights the key procedural, evidentiary and practical considerations for councils pursuing statutory debt recovery.
Not For Profit Mergers
NFP mergers are increasing as funding pressures and regulation grow. Understanding structure, risk and strategy is critical. Our latest article outlines what your organisation needs to consider.
Gliddon v Latham Professional Services – What is required for a court to infer the essential terms of a lease?
The recent case of Gliddon v Latham Professional Services [2026] VSC 338 provides important guidance for landlords and tenants on the distinction between a lease and a licence. This summary sets out the key points you should be aware of when entering into occupancy arrangements.
Defective Products: Could Your Business Be Liable Under the Australian Consumer Law?
Under the ACL, a safety defect exists where the safety of goods is not such as persons are generally entitled to expect.
Share Splits in Australia
Share splits explained: what they are, when to use them, and how to do them in Australia. Learn how to restructure your share capital without dilution, stay compliant with ASIC, and set your business up for growth, investment, and employee equity.
Han & Han – Will loans between parents and children form part of the asset pool in family law proceedings?
Han & Han [2026] FedCFamC1A 54 (Han & Han) provides important commentary around how loans between parents and adult children may be treated and categorised in family law matters.
The benefits of a Commercial Contract
Commercial contracts underpin every business relationship. Our latest article outlines key legal principles, common clauses, and why clear drafting is essential to manage risk and avoid disputes.
ASIC Rectification
Maintaining accurate ASIC records is a critical compliance obligation for Australian companies. Errors in company records can create issues with due diligence, financing, contracts, shareholder disputes and regulatory compliance.
ASIC Enforcement of Director ID Obligation – What Directors Need to Know
Several years ago, new laws were introduced requiring directors to verify their identity with the Australian Business Registry Services and obtain a director identification number.
Lock up your superfunds – Div 296 is here!
Australia has just entered the first financial year that will be affected by the Div 296 legislation. Members of superannuation funds (SMSFs, retail and industry) with balances that exceed $3 million and $10 million are now subject to an additional tax.
Harwood Andrews Appoints Zac Griffiths as Principal
Harwood Andrews is pleased to announce the appointment of Zac Griffiths as a Principal of the firm, effective 1 July 2026.
Harwood Andrews July 2026 Promotions
Harwood Andrews is proud to announce two well-deserved promotions effective 1 July 2026.
Deposits and Disclosures: Navigating the Proposed Reforms to the Sale of Land Act
The Victorian Government's Consumer Legislation Amendment Bill 2026 proposes significant reforms to the Sale of Land Act. Early release of deposits will require express contractual permission, and vendor statements must be provided at least 14 days before auction or sale