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The Full Federal Court handed down a significant decision on 20 August 2018, finding that accessorial liability extends to advisors involved in underpayments. The matter of Ezy Accounting 123 Pty Ltd v Fair Work Ombudsman  FCAFC 134 involved an appeal by Ezy Accounting (Ezy) against penalties imposed by the Federal Circuit Court for failure to advise their client of contraventions of the Fair Work Act (Act).
Two Fair Work Commission in the last five weeks warn of the serious consequences of signing a false statutory declaration when applying for approval of an enterprise agreement.
In a decision handed down by the Fair Work Commission on 6 July 2018, the content of the model term providing an entitlement for unpaid family and domestic violence leave was finalised. According to the decision, the model term will be inserted into modern awards with industry and occupational coverage as part of the 4 yearly review of modern awards and will be effective from 1 August 2018.
Last month, France claimed its second World Cup since its inception by defeating the fairytale story of the tournament, Croatia, 4-2 in an action-packed final. The match was filled with drama, with an own-goal, pitch invaders and heavy rain, but the outstanding display of sporting brilliance shone through.
In light of the ATO’s current position that income from cryptocurrency sales will generally be taxed under capital gains tax (CGT) provisions and increased scrutiny on cryptocurrency transactions, taxpayers should ensure they keep accurate records of cryptocurrency transactions.
Did you or do you currently hold cryptocurrencies? Did you sell any cryptocurrencies before finding out that the Australian Tax Office (ATO) would vigilantly tax cryptocurrency sales? Are you left scratching your head after reading the ATO’s guidance? If so, you are one of many Australians currently finding themselves in an uncertain tax situation.
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.
LeBron to LABron – in the biggest off-season news in the NBA, the league’s pre-eminent player, ‘King James’, last week announced that he had agreed to a lucrative deal to play for its most famous franchise, the Los Angeles Lakers.
Foreign companies that may be controlled by an Australian entity should review their decision-making based on the Australian Taxation Office (ATO) Taxation Ruling, TR 2018/5 (TR 2018/5). It is timely for Australian groups with foreign-incorporated subsidiaries to consider whether they are appropriately managing tax residency risk by re-visiting and/or implementing tax residency protocols and ensuring that they can be applied practically.
This week the government released the Board of Taxation report on a new tax residency model for individuals with a position that further analysis and consideration on the key recommendations is required before the Government takes a position.