Legal Insights
Is your Charity operating overseas?
Last week, the Australia Charities and Not-For-Profits Commission introduced External Conduct Standards (ECS), with which all charities that operate overseas (including Basic Religious Charities) must comply.
Consumer Warranties – mandatory text for services
If you provide services to consumers and provide some form of warranty against defects you must adhere to some updated mandatory requirements of the Australian Consumer Law (ACL).
Local Government Sustainable Procurement
Under the Local Government Act 1989, Victorian local Councils must use their resources efficiently and effectively and provide services in accordance with best-value principles to meet the needs of the local community, and improve the quality of life in the local community.
Best practice procurement - getting specifications right
At any stage of the procurement lifecycle – from tender writing to final negotiations – accurately and completely describing what you are buying is critical…and rarely straightforward. Here are some of our thoughts on getting this right.
Best practice procurement: Managing probity risks
A “lack of probity” is often raised in a procurement context as part of a complaint that there is an element of perceived unfairness. It is an easy allegation to make, and one that is often made easier when organisations do not take the time to understand probity and embed it into their procurement practices.
Ball is in Court –Tennis Australia Directors under ASIC spotlight
At the end of last year, the Australian Securities and Investments Commission (ASIC) issued civil penalty proceedings in the Federal Court of Australia against Harold Mitchell and Stephen Healy, two former directors of Tennis Australia Limited.
2019 State Budget: Economic entitlement provisions expanded
Landholder duty is a state tax that was introduced to impose duty on acquisitions in landholding entities.
The ‘economic entitlement’ provisions of the landholder regime are an integrity measure unique to Victoria. Previously, they applied duty to transactions which provide the acquirer with an economic entitlement that amounts to an interest of 50% or more in a private landholder. This specifically impacts arrangements where developers or builders agree with a landholder to receive 50% or more of the profits or income of a landholder’s land without actually acquiring an interest in the landholding entity.
Further reduced payroll tax for regional businesses
Since 1 July 2017, a lower Victoria payroll tax rate of 3.65% has applied to wages paid by regional employers. This rate was further reduced to 2.425% from 1 July 2018.
Harwood Andrews welcomes Ron Lewis OAM in Albury
Harwood Andrews is delighted to announce that Ron Lewis OAM has joined Allison Bruce and Anthony McFarlane in our Albury office. Ron will work alongside Allison and Anthony as a Consultant from 1 July 2019
Tax Disputes Part 2 - Voluntary Disclosures
This is the second in a series of articles on strategies that can be employed in a tax dispute with the ATO.
Tax disputes can be costly, time consuming, and stressful, even if the taxpayer is ultimately successful. When approached by the Australian Taxation Office (ATO), we will always advise clients to engage with the ATO to either resolve or narrow the issues in dispute as quickly as possible.
Is a criminal record a valid reason for termination?
Many employers seek to enforce a requirement that its employees, or prospective employees, maintain a “satisfactory” criminal record. However, recently an employer’s ability to enforce such a requirement by terminating employment, or even withdrawing offer of employment, has been put into question by the Australian Human Rights Commission and the Fair Work Commission.
National Wage Increases Handed Down
Today the Full Bench of the Fair Work Commission handed down its annual wage review decision.
Tax Disputes Part 1 – Early Engagement
This is the first in a six-part series of articles on strategies that can be employed in a tax dispute with the ATO.
Tax disputes can be costly, time consuming, and stressful, even if the taxpayer is ultimately successful. When approached by the Australian Taxation Office (ATO), we will always advise clients to engage with the ATO to either resolve or narrow the issues in dispute as quickly as possible.
Can I terminate my contract?
The law has long recognised that a breach of certain types of obligations in a contract will entitle an innocent party to terminate that contract (and sue for damages).
Trustees – TFN reports and withholding under ATO scrutiny
The Australian Taxation Office (ATO) recently announced that it will be looking at whether trustees are properly lodging tax file number (TFN) reports for TFN withholding for closely held trusts.
Surprise Election result – where to for tax policy?
The Coalition’s ‘miracle’ win may not have been foreseen by the polls or the pundits, however either way the votes fell, the tax and superannuation landscape was up for change.
Is your charity in breach of the Charities Act?
The looming federal election provides those of you managing or involved in a charity with a useful opportunity to consider the types of activities that can be undertaken without engaging in a “disqualifying purpose” under the Charities Act 2013 (Cth) (Act).
Franchising Shake Up – Findings of the Parliamentary Committee’s Investigation of the Franchising Industry
The parliamentary committee charged with assessing the franchising industry released its scathing report on 14 March 2019 (report), which identified a “systematic exploitation of some franchisees by a subset of franchisors”.
Land Tax Assessments and Objections
Many homeowners are currently feeling the sting of the bearish turn the property market has taken, and the Victorian State Revenue Office (SRO) are rubbing salt in the wounds as they issue significantly increased land tax assessments.
Sharing is caring – Tomaras and the substitution of tax debtors
Marriage can be a beautiful bond between two people. A promise between the two to join their lives. Their souls….
…and all of their tax debts!