A recent draft tax ruling may make it more difficult for employers to claim tax deductions for contributions made to employee remuneration trusts However the ruling is expected to have limited practical application to listed companies making non-refundable contributions to traditional employee share ...

The Queensland Government plans a major reform of the state land system to streamline processes reduce regulation and improve service delivery Partner John Beckinsale reports on the possible reforms which are outlined in a recently released discussion paper ...

A key risk faced by self-funded retirees is the possibility that their superannuation savings will not last as long as they will While lifetime pensions and annuities issued by life companies can assist in addressing this risk there has traditionally been a relatively low uptake of these products by ...

After two years three rounds of public consultation and one aborted attempt Federal Parliament looks likely to pass legislation amending the rules governing when the Australian Taxation Office is required to refund excess GST to a taxpayer ...

For most people working in the financial services industry it would be unwise to let 1 July come and go without asking what will change In 2014 as in 2012 and 2013 1 July is a very significant date under FoFA the Future of Financial Advice ...

We look at the circumstances where a court may not grant an injunction to restrain an employee from working with a competitor the Fair Work Commissions position on legal representation a case that helps clarify when restructuring roles will create genuine redundancy whether a gift to employees who ...

Further amendments to existing property legislation that aims to streamline the sale of property particularly in respect of the sale of off-the-plan lots have been introduced into the Queensland Parliament These amendments will be of substantial benefit to developers Partner Alister Fitzgerald ...

New legislation that deals with property transactions in Queensland will have major implications on the sale process of residential property and the licensing of agents Partner Alister Fitzgerald and Senior Associate Annabelle Aland report on the main changes ...

All of the states and territories have now delivered their budgets for the coming financial year Although there are no major changes to state and territory taxes there are some minor changes in each jurisdiction Partner Katrina Parkyn and Lawyer Scott Lang report on the notable developments for ...

Changes to New Zealand's patent legislation which come into effect on 13 September 2014 will align it more closely to Australia's patent law ...