Monthly Archives: July 2015

//July

Concessional Valuation Methodology for ESS Start-Ups

As foreshadowed in our 18 November 2014 tax bulletin, amendments in relation to employee share scheme (ESS) tax liabilities have been enacted with effect from 1 July 2015. Excitingly in relation to Start-Ups, the ATO has just published a Legislative Instrument (and Explanatory Statement) relating to the methods for valuing unlisted ESS shares , which [...]

2015-07-08T03:50:27+00:00July 8th, 2015|Categories: Taxation|

BEWARE – THE RAMIFICATIONS OF AN OFFICE AFFAIR CAN JUSTIFY DISMISSAL

In the recent case of M v Westpac Banking Corporation [2015] the Fair Work Commission has indicated to employers and employees alike that dismissal can be justified due to the various ramifications which may arise as a result of an office affair. In this case, the Commission ultimately rejected the applicant’s unfair dismissal application against [...]

2015-07-04T07:48:40+00:00July 4th, 2015|Categories: Employment Law|