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- Harwood Andrews HR Team
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A previous legislative technical defect in the operation of reversionary transition to retirement income streams (TRIS) has been resolved by the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018.
The New South Wales Civil and Administrative Tribunal (NCAT) recently considered whether a duty concession was applicable to the transfer of property related to a person changing superannuation fund – including self managed superannuation fund (SMSF) in Nifuno Pty Ltd atf Stephen Forbes Pension Fund v Chief Commissioner of State Revenue  NSWCATOD 3 (Forbes).
The closing date of the Australian Government’s consultation process regarding the making of an initial coin offering (ICO) provides us with an opportunity to take a breath and review the current regulatory state of the crypto world, in preparation for the regulations that may be on the horizon.
t is a longstanding general principle that where a trustee discloses reasons for the exercise of a discretion, the validity of the trustee’s reasons will be examined and reviewed.
Following the passing of Treasury Laws Amendment (2018 Measures No. 4) Bill 2018, the ATO now has the below increased powers to enforce the super guarantee laws.
Building construction is a time-consuming and costly process that can be difficult to manage for all parties. Very often, changes to the scope of the works being undertaken are requested or necessitated by circumstance, resulting in each party’s rights being uncertain at best when those variations are not properly documented in accordance with the Domestic Building Contracts Act 1995 (Vic) (Act).
Ms Bastoni was employed by ORC International Pty Ltd as a casual market research interviewer for more than 8 years before her employment was terminated after an incident on 26 May 2018 in which she referred to her supervisor as having “extra padding”.
The activities that accountants without an AFSL provide to self-managed super funds (SMSFs) have been clarified by a recent Australian Securities and Investment Commission (ASIC) guidance note.
As payroll tax provisions come under increased scrutiny by Revenue Offices, another case has provided clarity on how they should be interpreted.