There have been several recent amendments relating to the charity exemptions available regarding land tax. The previous State Revenue Office ruling LTA-009 has been replaced with LTA-009v2 in reference to the exemptions under section 78B and 78C of the Duties Act 2000 introduced by the State Taxation Amendment Act 2024 and section 78D introduced by the State Taxation Further Amendment Act 2024.

This new ruling has provided important clarification on aspects of land tax exemptions available to charities as well as filled necessary gaps in the relevant legislation.

The National Rental Affordability Scheme (NRAS) in Victoria is ending with the final properties exiting the scheme by 2026. Investors at this time will be faced with the decision as to whether they wish to transition their properties to the open market, sell or retain them for affordable housing. The Victorian Government has said that its aim is to keep the properties within the affordability housing sector but encouraging collaboration with the Community Housing Providers (CHP).

Scam emails from senders purporting to be Trade Mark Attorneys from “Trademark Registry Hub” or “Patents Registry Hub” are currently circulating with a number of our clients reportedly receiving the same communication. These emails can be concerning and convincing. Here’s what to do.

As Australia grapples with a housing affordability crisis, the need for a solution is becoming increasingly important. The build to rent (BTR) sector is emerging as a potential part of the solution to alleviating the housing crisis.

Harwood Andrews is proud to announce the following well-deserved promotions effective 1 January 2025.

As the year comes to a close, we bid a heartfelt farewell to Justin Hartnett who is retiring after over 20 incredible years of dedication, leadership and impact as a valued Principal at Harwood Andrews.

A well drafted set of terms and conditions is an important way to protect your agribusiness, manage risk, clarify expectations upfront, avoid misunderstandings and build trust with customers.

The Full Federal Court has handed down the decision Killer Queen, LLC v Taylor [2024] FCA 364 in which Katheryn Hudson (better known by her stage name ‘Katy Perry’) was successful in overturning a decision that she (and her associated corporate entities) had infringed a registered trade mark for ‘Katie Perry’ owned by an Australian clothing designer, Katie Taylor (formerly Katie Perry before marriage).

Receiving a letter of demand alleging copyright infringement can be daunting. However, allegations of infringement should not be ignored, so as not to be exposed to significant additional damages. A recent decision from the Federal Court highlights the importance of acknowledging such demands.

Harwood Andrews is delighted to have been identified by clients and peers for expertise and abilities for Victoria in the 2025 Doyle’s Guide. Doyle's Guide is a highly regarded independent annual peer review of the leading corporate law firms and lawyers in Victoria.

Disputes involving promises about the future of the family farm are common and highlight the importance of succession planning.

Developers are increasingly looking to contract with rural landowners to develop wind farms and other forms of renewable energy.

Harwood Andrews is proud to have advised on one of Queensland’s most substantial affordable housing projects, which will change the lives of hundreds of future residents.

The project will deliver 483 affordable homes with support from the Queensland Government’s Housing Investment Fund.

The case of BBHF Pty Ltd v Sleeping Duck Pty Ltd [2024] provides useful guidance regarding shareholder oppression claims in the context of investment in start-ups.  The decision highlights the need for clear, written shareholder agreements and the objective test applied when assessing whether oppressive conduct has occurred. 

The Australian Charities and Not-for-profit Commission has released their annual charity report analysing the activity of 51,536 charities over 2022. The report looks at the revenue, expenses and equity of charities in Australia, with a focus on extra small charities and the impact the cost of living crisis has had on those charities.  

There have been some difficult cases for the supreme Court in the past two years resulting from people trying to do a Will at home in their dying days, or leaving a note written at home attempting to amend a previously made Will. 

In the “old days”, when life was simpler, couples were married or they weren’t, and the law didn’t need to deal with any middle ground.

A transfer of dutiable property made without monetary consideration to a trustee or custodian of a complying superannuation fund where there is no change in the beneficial ownership of the property. 

The recent NSW Supreme Court case of Neal v Brown [2024] NSWSC 841 highlights the adverse and unforeseen consequences of withdrawing superannuation death benefits before one’s death.

This case emphasis the necessity of not only considering tax implications when withdrawing superannuation benefits before death but also how such withdrawals interact with the terms of a will. Proper estate planning is essential to ensure that the distribution of assets aligns with the deceased’s wishes.

Australia is recognised for its reputation as an open, stable, globally connected economy. With its close connections across the Tasman, it’s no surprise that New Zealand businesses often making the move to expand their operations within Australia.