Risk management Our experience is that it is necessary to review tax arrangements from time to time, as often as annually. At different times, problem areas can receive greater ATO focus, e.g: Employee/contractors Small business CGT relief Div 7A – business to business loans – s109RB discretion to disregard deemed dividend HNWI audits 30 June [...]
The Intellectual Property Laws Amendment (Raising the Bar) Act (‘the Act’) will introduce significant changes to intellectual property law. Most amendments introduced under the Act will come into effect on 15 April 2013. Whilst the majority of the amendments in the Act amend the Patent Act 1990, it also reforms [...]
EMPLOYEE OR INDEPENDENT CONTRACTOR ACE INSURANCE v TRIFUNOVSKI On 25 January 2013 the Full Court of the Federal Court handed down its final decision in the case of ACE Insurance Ltd v Trifunovski [2013] FCAC 3 (‘ACE Insurance’), upholding the first instance decision that five persons who had been classified [...]
