Legal Insights
When is a ‘landscape plan’ an ‘engineering plan’ - Whittlesea City Council v AV Jennings Properties Ltd [2026] VSC 606
On 24 September 2026, the Supreme Court of Victoria delivered judgment in an appeal by Whittlesea City Council (Council) from the decision of the Victorian Civil and Administrative Tribunal (Tribunal) in AV Jennings Properties Ltd v Whittlesea City Council [2024] VCAT 836 (Tribunal decision).
Intercompany vs. Unintentional Div 7A Loans: Lessons from Traynor & Ors v Federal Commissioner of Taxation
In Traynor & Ors v Federal Commissioner of Taxation [2026] ARTA 2024, the Administrative Review Tribunal has confirmed that amounts recorded in financial statements as loans, which do not have corresponding formalised loan agreements, will be treated as dividends for the purpose of Division 7A of the Income Tax Assessment Act 1936 (Cth). Businesses that operate as a corporate group must be aware and consider the risk of intercompany transfers being characterised as a Div 7A loan.
Timely Reminder: Franchise Agreements, Joint Venture Agreements and Bullying
SHRL Ventures Pty Ltd v Pedro-X Pty Ltd [2026] QCA 119 is a timely reminder for parties operating franchises and joint ventures that bullying can constitute a breach of the provisions of these agreements. Further, the Court found that acts of bullying and non-attendance to the affairs of the business are attributable to the company, not just the party perpetrating the behaviour.
Stop, Drop or Roll: The New Minimum Tax & Options for Trustees
Treasury’s exposure drafts provide trustees of discretionary trusts three options in relation to the new 30% minimum tax on taxable income: (1) stop trying to avoid and pay the tax, (2) drop the trust into an excluded election trust election or (3) roll-over relief. This article details the strict conditions the latter two options carry.
Anything to Declare? Moving Foreign Superannuation to an Australian Fund
Australians returning home with overseas superannuation or pension benefits have two main options in relation to transferring those entitlements into the Australian superannuation system. Prior to making a withdrawal or transferring those benefits, members should consider their tax and succession planning objectives.
Cold Reality for Trust Assets in Family Law Proceedings – Special Leave Denied for Caldwell and Caldwell
On 10 September 2026, the High Court of Australia refused special leave to appeal the Federal and Family Court of Australia’s judgment of Caldwell and Caldwell [2026]. A disappointing outcome for parties using trust structures for asset protection.
Harwood Andrews Wills And Estates Practice Ranked In Doyles Guide, Victoria 2026
Harwood Andrews is delighted to have been identified by clients and peers for expertise and abilities for Victoria in the 2026 Doyles Guide.
Property nominations and duty: VCAT confirms the position
A recent VCAT decision has reinforced the potential duty consequences of nominating a substitute purchaser under a contract of sale.
In Ramaihi v Commissioner of State Revenue [2026] VCAT 655, VCAT considered the application of the sub-sale provisions in the Duties Act 2000 (Vic), including when a nomination may confer a “transfer right” and the circumstances in which additional duty may arise.
ACNC’s 2026-27 Regulatory Focus: Why Governing Documents Matter
The Australian Charities and Not-for-profits Commission (ACNC) has announced governing documents as a primary regulatory focus for 2026-2027.
No Smoke Without Fire: Landlord Liability under Incoming Victorian Tobacco Laws
The Victorian Government introduced a new regulatory scheme to prevent and monitor the illicit sale of tobacco across Victoria. Tobacco retailers are now required to obtain and annually renew their tobacco retail license from Tobacco Licensing Victoria (TLV). Failure to do so attracts significant penalties such as closure notices, fines and imprisonment.
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
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.