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The Australian Taxation Office (ATO) published the final version of the Practical Compliance Guidelines (PCG) 2016/16, which provides guidance in relation to what will be considered by the Commissioner when exercising his discretion to treat an interest in the income or capital of a trust as being a fixed entitlement, and by extension whether a trust is a fixed trust for most tax law purposes.
In the case of MSAUS v FC of T the Administrative Appeals Tribunal (AAT) recently held that Division 135 of the A New Tax System \Goods and Services Tax Act (GST Act) did not apply to impose an increasing adjustment (an amount of GST on an otherwise GST-free transaction) to the sale of leased residential apartments.
The 2017 The Lawyers Weekly Australian Law Awards were held on Friday, September 1st at the Star in Sydney. Harwood Andrews was again announced as the winner of the best Regional/Suburban Law firm of the Year for 2017.
On Saturday August 19, Harwood Andrews together with Deakin University ran a Hackathon, focusing on digital disruption in the legal industry and changing the customer experience in the digital era.
For many people, their super is one of their most significant assets. But many people do not understand what happens to their super benefits (called death benefits) when they die.
Dealing with a deceased estate is a very difficult time. The grief felt from losing a loved one is often unbearable and just when you think things can’t get much worse, there’s all the legal stuff to deal with!
The competition regulator, the Australian Competition and Consumer Commission (ACCC), has initiated proceedings against Australia’s second largest car repair organisation in the country, Ultra Tune Australia Pty Ltd (Ultra Tune). The ACCC alleges that Ultra Tune has failed to comply with the Franchising Code of Conduct (Code) and the Australian Consumer Law (ACL)
The demands of playing professional sport, particularly in the AFL, have never been higher. The rigours athletes put their body through on the field are compounded with the intense scrutiny they receive off it from media and fans alike.
Whilst still trying to claim a foothold in a highly-populated sports market, the Melbourne Rebels have gradually set about establishing a lasting foundation for rugby union in Victoria since its establishment in 2010.
The Fair Work Commission (FWC) has handed down two decisions which will have implications for employers from 1 July 2017: the annual wage review which determines minimum award rates and the transitional arrangements to roll out changes to penalty rates.