361-370 of 453 results
The simple case of the SIS Act 'best interests' obligation
Commissioner Hayne's comments in his final report, and the surge of community interest in super, have resulted in a renaissance of sorts for the 'best interests' obligation. ...
Financial advice relief – all talk and no-action
We said at the outset of this pandemic that financial advice will play an important role in supporting members who are considering whether to access their super early. Alive to that, ASIC recently released a series of measures to facilitate access to financial advice ...
COVID-19™ – will coronavirus-related trade marks and patent pooling be part of the new normal?
No COVID-19 related trade marks have yet been registered in Australia; however, several applications are pending, and at least one mark containing the word COVID has been accepted for registration. ...
Easing of COVID-19 restrictions prompts return to work planning
States and territories have recently eased the restrictions on business closures and public gatherings, prompting a wave of return to work planning. However, businesses need to be aware of a variety o ...
Varying redundancy payments due to COVID-19 hardship
For some employers, managing the impact of COVID-19 on their business may ultimately involve making redundancies, and some may struggle to meet their obligations to employees with respect to redundancy pay. This article considers this scenario in the context of two recent Fair Work Commission decisions. ...
A pathway to sensible, long-lasting reform – the Federal Government's 'JobMaker' agenda
In a briefing to the National Press Club on 26 May 2020, Prime Minister Scott Morrison outlined the Federal Government's 'JobMaker' agenda as a key aspect of its plan for economic recovery from the CO ...
Overhaul of Victorian environmental laws delayed
The Environment Protection Amendment Act 2018 (Vic) (EP Act), which was set to commence on 1 July 2020 (and overhaul environmental laws in Victoria) will now commence on 1 July 2021 as a part of a suite of emergency measures in response to COVID-19. ...
Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...