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Commercial Contracts

Medical and allied health practices – your tax obligations

Medical and allied health practices – your tax obligations

The tax obligations on a practice in relation to an employment relationship are often perceived as being significantly more costly (and restrictive) compared to simply engaging a practitioner as an independent contractor. However tread carefully when making this decision, as getting your characterisation of a worker wrong can be even more costly and you may find yourself on the wrong side of the law.

Ownership of medical records – yours, mine or ours?

Ownership of medical records – yours, mine or ours?

Upon the termination of a relationship between the practice and practitioner, who will retain the patient records? Where will they be stored? Is the practitioner permitted to access the records, or make a copy?

Goodwill hunting – contractor entitlement to goodwill

Goodwill hunting – contractor entitlement to goodwill

Goodwill is the essence of any business, and can often be a business’ most valuable (albeit intangible) asset. The value of goodwill lies in brand identity or recognition, customer networks, positive customer and employee relations, and broadly speaking, reputation.

Superannuation for contractors – come one, come all

Superannuation for contractors – come one, come all

Determining whether an individual is an employee or contractor can leave you scratching your head. There is unfortunately little clarification in the context of superannuation entitlements and determining whether payments to a contractor are covered by the superannuation guarantee (SGC) regime further blurs the line between contractor and employee.

Political Deepfakes - Part 2

Political Deepfakes - Part 2

Although digital manipulation of images and video has been around for some time, the combination of software that improves the realism of the fake and the speed at which fakes can be generated and disseminated to targeted audiences has made headlines in the political sphere over the last year or so. The manipulation of video images using artificial intelligence has been called ‘deepfake’, a portmanteau of ‘deep learning’ and ‘fake’.

Political Deepfakes – Part 1

Political Deepfakes – Part 1

Although digital manipulation of images and video has been around for some time, the combination of software that improves the realism of the fake and the speed at which fakes can be generated and disseminated to targeted audiences has made headlines in the political sphere over the last year or so.  The manipulation of video images using artificial intelligence has been called ‘deepfake’, a portmanteau of ‘deep learning’ and ‘fake’.

Buying cloud software – the end-to-end issue

Buying cloud software – the end-to-end issue

Most new software for organisations these days is a ‘cloud service’.  While previously you bought a CD ROM that you popped in your computer and ran the program on that local computer, cloud software means that the program is running on a server somewhere else in the world and delivered to you via the Internet. 

Local Government Sustainable Procurement

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

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

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. 

2019 State Budget: Economic entitlement provisions expanded

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.

Tax Disputes Part 2 - Voluntary Disclosures

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. 

 Be careful with credit card surcharges

Be careful with credit card surcharges

This week Cruisin Motorhomes paid a $12,600 penalty following an infringement notice from the ACCC alleging a breach of the excessive payment surcharge laws as outlined in the Competition and Consumer Act 2010. The ban on excessive surcharge payments has been in place since September 2017.

Fairness and good business: a year of Unfair Terms

Fairness and good business: a year of Unfair Terms

It’s been over a year since the Australian Consumer Law provided that terms that are ‘unfair’ in new or renewed consumer and small business contracts could be deemed void and unenforceable.

CHANGE TO PPS LEASE DEFINITION MAY SAVE TIME AND MONEY FOR SMALL BUSINESSES

CHANGE TO PPS LEASE DEFINITION MAY SAVE TIME AND MONEY FOR SMALL BUSINESSES

On 19 May 2017, legislation amending the meaning of PPS Lease under the Personal Property Securities Act 2009 (Act) received royal assent and is now law. The new law, means that indefinite leases and leases of less than two years, are no longer required to be registered on the Personal Property Securities Register (PPSR).

The PPSR

Cessation of statutory protections for migrated security interests on the PPSR

Cessation of statutory protections for migrated security interests on the PPSR

Under the Personal Property Securities Act 2009 (Cth) (the Act), securities and charges under other legislation and registers were migrated onto the Personal Property Securities Register (PPSR). Many migrated securities were not registered in accordance with the Act’s registration requirements.