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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 Stateme
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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 ultimatel
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