Important amendments to the Fair Work Act 2009 have now come into effect. While several proposed amendments were jettisoned in the Senate, the Bill as finally passed does result in significant changes. Employers in particular should take note of the following amendments.

The Fair Work Commission (Commission) has upheld a company’s smoking ban following a challenge by the Construction, Forestry, Mining and Energy Union (CFMEU). Commissioner Tony Saunders held that the employer’s direction to ban smoking at its workplace, a complex which was comprised of two open cut mines and a coal handling and preparation plant (CHPP), was lawful and reasonable.

In the lead up to the festive season, the Federal Court has confirmed that Chrisco’s lay-by agreement included an unfair contract term in breach of the Australian Consumer Law (ACL).

The Australian Charities and Not-for-profit Commission (ACNC) has revoked the charitable status of 169 organisations for failing to comply with their reporting obligations for two or more consecutive years.  This means that these organisations will lose access to all Commonwealth tax concessions, such as exemption from income tax, to which they were previously entitled.

In Taxpayer Alert TA 2015/4 (Alert) the Commissioner has issued a warning that the Australian Taxation Office is actively investigating arrangements involving a general limited partnership structure that are being used as a vehicle to minimise the tax liability of individual stakeholders involved.

A recent decision of the Victorian Civil and Administrative Tribunal has confirmed further restrictions on the ability of Owners Corporation rules to regulate the use of lots. This decision follows an earlier ruling that Owners Corporations are unable to stop short term leasing of apartments.

The Australian Charities and Not-for-profits Commission and the Australian Business Register (ABR) have signed an agreement to transfer information between the ABR and the Charities Register. This means there will now be continuous data sharing between the registers and inconsistencies between them will be reduced.

The Federal Treasury  has released for public comment Exposure Draft legislation, the Tax and Superannuation Laws Amendment (2015 Measures No 6) Bill 2015:  Small business restructure rollovers to amend the Income Tax Assessment Act 1997, to enable small businesses to defer tax consequences arising in relation to the transfer of capital gains tax assets, depreciating assets and trading stock revenue assets that occur in the context of a business restructure.

From the 9 November 2015 Victoria joins Western Australia and South Australia in requiring the identity of signatories to all documents lodged at the Titles Office, and for those who are given custody of a certificate of title, to be verified.

Charities have been invited to comment on the exposure draft of the “Commissioner’s Interpretation Statement on Withholding or Removing Commercially Sensitive Information from the ACNC Register” (Exposure Draft).

Both a HR Manager, as well as the company she worked for, were fined in the Federal Circuit Court in Adelaide as the result of a failure to pay to an employee proper notice.

This week the Senate has passed a number of amendments to the Fair Work Act 2009. While the amendments are significant, not all changes put to the Senate in early 2014 have gained the support from the government cross-benchers.

A spokesperson for Treasurer Scott Morrison has confirmed that the government will consider abolishing the Capital Gains Tax on investments in startup companies.  The policy was proposed by back-bencher David Coleman as a way of encouraging investment in innovation.

In a decision of the FWC handed down this week, Fair Work Commissioner Bissett decided that an employee who had been dismissed for a breach of his employer’s zero tolerance drug and alcohol policy was unfairly dismissed, because of reliance placed by the employer on an previous “first and final” warning which was found not to be warranted.

From today, 1 October 2015, the Personal Property Securities Act will no longer operate to automatically give rise to a security interest in serialised goods (e.g. motor vehicles, motorhomes, aircrafts etc.) that are leased or bailed for a term of less than 12 months.

This is in contrast to the now outdated law which provided that leases or bailments of serialised goods for a period of more than 90 days, automatically created a security interest in the goods in favour of the lessor or the bailor. This meant that a lessor or bailor had to register a security interest on the Personal Property Securities Register (Register) to protect their interest in the goods. 

It is an integral part of doing business to have the following documents in place:

Terms of trade
Credit Application
Guarantee and Indemnity

These documents generally provide a level of security for a business when providing goods or services on credit terms. This security is usually provided through the Personal Property Securities regime and/or by requiring a Guarantee and Indemnity from the directors of the customer.

On the 11th of September 2015, the Queensland based organisation Adult Stem Cell Foundation Australia Limited (ASCFAL) had its charity registration revoked by the Australian Charities and Not-for-profit Commission (ACNC) after a review into its operations and activities was conducted by the ACNC.  This means it will no longer be eligible for charity tax concessions, such as exemption from income taxes, deductible gift recipient status and fringe benefits tax concessions.

Protection of small businesses against unfair contract terms moved one step closer yesterday following the support by the Senate of the Treasury Legislation Amendment (Small Business and Unfair Contract Terms) Bill 2015. 

Thousands of charities are being contacted by the Australian Charities and Not-for-profits Commission (ACNC) due to significant errors in their financial reporting. The ACNC have highlighted that significant errors have been located in many charities’ 2014 Annual Information Statements or Annual Financial Reports.