Landlords: How to avoid nasty surprises at the end of a lease
Existing lessee’s preferential rights under Part 4A of the Retail and Commercial
Highlights of the December edition:
- OHS Harmonisation Update
Fiscal Watch December 2009
Welcome to the latest edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the December edition:
- Trust to Trust Roll-Over Relief
- Change of Trustee is not a CGT event
- Past Net Capital Losses of Trust Available as Offset Against Capital Gains – Trust Resettlements
- Scrip-for-Scrip Roll-Over – Whether relief available where transaction structured to take advantage of the relief – arm’s length requirement
- GST – Vacant Land – Residential Premises
- Taxation of Managed Investment Trusts
Personal Property Securities Update
Personal Property Securities Reform – The Countdown Is On
December 2009
Employment Matters December 2009
Welcome to the latest edition of Piper Alderman's Employment Matters
With the passage of legislation by the Commonwealth and the States, the release of the final batch of ‘modern awards’ and the publication of the Fair Work Information Statement, everything is in place for the Rudd Government’s ‘national system’ of workplace laws to take effect from 1 January 2010. In this special edition of Employment Matters, we review each of these important developments.
Fiscal Watch November 2009
Welcome to the latest edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the November edition:
- Supply of Serviced Apartments
- Failure of Forestry Schemes – Applicability of Deductions for Pre-Division 394 Forestry Schemes
- Failure of Forestry Schemes – Applicability of Deductions for Division 394 Forestry Schemes
- CGT - Main Residence Exemption
- GST- Sale and Lease Back of Second Hand Vehicles
- Deductibility of Self Education Expenses
Read our accessible and informative summaries of recent significant legal developments
- Learning the hard way – lessons from the James Hardie case
- Takeovers Panel rewrites its procedural rules
- High Court decision on subrogation and a first mortgagee’s obligations to guarantors
- Latest word from the High Court on liability for injury to a sub-contractor’s employees
The OH&S environment in Australia is rapidly changing so Piper Alderman is launching this new publication to help ensure that you remain up-to-date on OH&S law and associated compliance requirements.
This first edition covers the harmonisation of OH&S laws across Australia and the likely affects this will have on you and your business.
Read our accessible and informative summaries of recent significant legal developments
- Reforms Proposed in Foreign Investments
- Directors and their Adviser found Liable in Relation to Phoenix Activity
- Great Barrier Reef Protection to be the Subject of New Laws
- Food and Juice Labelling Laws get the Squeeze
Employment Matters October 2009
Welcome to the latest edition of Piper Alderman's Employment Matters
Highlights of the October edition:
· Paid Parental Leave – Consequences for Enterprise Agreements
· Court Orders $466,000 Damages for Discrimination in the Workplace
· Good Faith Bargaining – Consideration so far …
· Government Tenders must meet Fair Work Principles
· Modern Awards and Transitional Provisions
Fiscal Watch October 2009
Welcome to the October edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the October edition:
· NSW Payroll Tax Grouping Provisions
· Successful Challenge to Charitable Status of Organisation – Political Activities
· Non-Forestry Managed Investment Scheme (MIS) Failures – Clarification of the Law
· Mining Companies – Land Rich Provisions
· Supply of Foreign Currency on Departure Side of Airport
· Part IVA Not Applied to Complex Corporate Group Restructure
Tax Alert
Government tightens non-commercial loan rules - two new exemptions
announced to benefit rural communities and small business operators
22 September 2009
announced to benefit rural communities and small business operators
Read our accessible and informative summaries of recent significant legal developments
- No Priority for Commissioner in Company Liquidations through the Issue of Section 260-5 Notices
- APRA’s Ban of Prominent Lawyer Overturned
- Restraints of Trade in Franchise Agreements
- Guylian Loses Trade Mark Fight re Seahorse Chocolates
- Summons for Public Examinations have Extraterritorial Effect
IPT Update August 2009
- Backing up computer software
- Shaping trade mark protection
- Indirect infringement of patents
Administrative Appeals Tribunal overturns APRA ban of Robert Stitt
25 August 2009
Fiscal Watch August Special Edition 2009
Welcome to a special edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the August special edition:
· No Priority for Commissioner in Company Liquidations through the issue of Section 260-5 Notices
Fiscal Watch August 2009
Welcome to the August edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the August edition:
- Proposed New Rules for Employee Share Schemes (ESS)
Read our accessible and informative summaries of recent significant legal developments
- Towards a National Consumer Law
- How to get a ‘Sneak Peek’
- Sons of Gwalia and the CAMAC report – Implications for Shareholders and Creditors
- A new Tribunal for better justice
- A warning to directors and their legal representatives
- Interference with business
Piper Alderman's FST e Bulletin July 2009
Welcome to the July edition of Piper Alderman's FST e Bulletin
In this edition - Margin Lending Facilities to be a Financial Product
Read our accessible and informative summaries of recent significant legal developments
- Emissions Reporting: The need to consider your responsibility to report is urgent
- Footballers’ management expenses deductible
- Horticultural Code of Conduct – what’s the latest?
- Damages for Loss of Chance? Fat Chance
- Significant Reforms Proposed for the Freedom of Information Act
- Creeping Acquisitions: Patching up the loophole
Fiscal Watch June 2009
Welcome to the June edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the June edition:
- Footballers management expenses deductible – Spriggs and Riddle
Personal Property Securities Update - June 2009
Federal Government Proposes National Personal Property Securities Law
Piper Alderman's Employment Matters - Special Edition
June 2009
Welcome to the latest edition of Piper Alderman's Employment Matters
Highlights of the June edition:
- Fair Work Act Set for 1 July Start
Climate Change Update
The Carbon Pollution Reduction Scheme -
Insights for the Agriculture and Fishing Industries: The Tax Cost
9 June 2009
Piper Alderman's e Bulletin May 2009
Welcome to the latest edition of Piper Alderman's e Bulletin
Read our accessible and informative summaries of recent significant legal developments
- Hardie civil proceedings turn up the heat on directors and officers
- Reinstatement damages explored
- Assessment of damages for breach of a franchise agreement
- Signed letter upheld as binding agreement
- Post-script to Osland v Secretary to Department of Justice
- Limiting the Scope of Litigation Privilege for Proofs of Evidence
Tax Discussion Paper - GST on in specie transfers of assets
from discretionary trusts to beneficiaries
18 May 2009
Fiscal Watch May 2009
Welcome to the May edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the May edition:
- Budget 2009 - Tax Highlights
Piper Alderman's e Bulletin April 2009
Welcome to the latest edition of Piper Alderman's e Bulletin
Read our accessible and informative summaries of recent significant legal developments
- The Draft Carbon Pollution Reduction Scheme Bill
- Challenging the Stimulas Package: Part 1
- Fees changes under new environmental regulations
- Miles v Genesys Wealth Advisors Ltd - latest on restraints of trade
- Dodgy Car Salesman Beware
- GM liability - Greens say no need for negligence
Tax Alert
Genuine redundancy payments - Taxation Ruling TR 2009/2
23 April 2009
Climate Change Update
Carbon Pollution Reduction Scheme (Consequential Amendments) Bill
Insights for Business - Tax Tips and Traps
7 April 2009
Piper Alderman's e Bulletin March 2009
Welcome to the latest edition of Piper Alderman's e Bulletin
Read our accessible and informative summaries of recent significant legal developments
- Liquidator’s Liability for GST – Deputy Commissioner of Taxation v PM Developments
- Alternate remedies for employees wishing to enforce employment contracts post WorkChoices
- The Latest on Confidential Information
- The Do’s and Don’ts of Terms and Conditions in Road Transit
Piper Alderman's Employment Matters March 2009
Welcome to a Spedical Edition of Piper Alderman's Employment Matters
Highlights of the March edition:
- Preparing for the Fair Work Act
Fiscal Watch Special Edition
March 2009
Welcome to a special edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the special edition:
- Carbon Reduction Scheme and Proposed Tax Treatment
Climate Change Update March 2009
Something is better than nothing?
Comments on the Draft Carbon Pollution Reduction Scheme Bill tabled in Parliament this week
Fiscal Watch March 2009
Welcome to the March edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the March edition:
- Income Tax
- Stamp Duty
Piper Alderman's e Bulletin March 2009
Welcome to the latest edition of Piper Alderman's e Bulletin
Read our accessible and informative summaries of recent significant legal developments
- Legislature follows the lead of the Courts in relation to client legal privilege
- Queen Elizabeth Hospital v Curtis - Can the Onus of Proof in Negligence cases be reversed?
- ASIC lifts ban on covered short selling for non-financial securities but extends ban for financial securities
- Draft Gaming Machines (Miscellaneous) Amendment Bill 2008
- Mortgagee and receivers to think twice before selling
- The only way is up? Not in Queeensland retail leases: Ratchet Clauses prohibited
- Horticulture Code and New Plant Protection Legislation
Fiscal Watch February 2009
Welcome to the February edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the January edition:
- Rulings on Agricultural Managed Investment Schemes Withdrawn
Fiscal Watch January 2009
Welcome to the January edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the January edition:
- Tax Effective Non-Forestry Agricultural Managed Investment Schemes Alive Again
Piper Alderman's e Bulletin December 2008
Welcome to the December edition of Piper Alderman's e-bulletin.
- Removal of CGT Trust Cloning Exemption
- Personal Property Securities Law Reform Update:
Content for Personal Properties Securities legislation released - ACCC v ANZ: round one to the bank
- Lumbers v W Cook Builders: The High Court’s latest word on restitution
Trade & Transport News December 2008
This issue includes:
- Piracy - “They’ve got my cargo!”
- Australian Trade Minister announces new 12 nation Free Trade Agreement
- Case Note: Royal Insurance Company of America; Ford Motor Company v Orient Overseas Container Line Ltd No 06-1199 2008
- Case Note: Tai Shing Maritime CO SA V The Ship “Samson Veritas” as surrogate for the ship “Tai Hawk” [2008] FCA 1546 (16 October 2008)
- Case Note: Mei Ying Su v Australian Fisheries Management Authority [2008] FCA 1485 Liens - is possession nine-tenths of the law?
- Rail access agreement held to be a lease for NSW stamp duty purposes
Tax Alert - FCT v Word Investments: High Court delivers a helping hand to charities
5 December 2008
Click here to view ►Special Edition of Employment Matters - Fair Work Bill
November 2008
In this special issue of Employment Matters, we summarise the details of the Federal Government's Fair Work Bill which was introduced into Parliament this week and looks at the impacts this will have on employers.
Click here to view this issue of Employment Matters ►
Piper Alderman's Employment Matters November 2008
Welcome to the November edition of Piper Alderman's Employment Matters.
In this edition of Employment Matters we focus on the Office of the Workplace Ombudsman and its role in the enforcement of workplace legislation. The focus is complemented by samples of recent decisions which demonstrate the approach taken by the courts.
Piper Alderman's e Bulletin November 2008
- Short selling banned by Australian Securities and Investments Commission
- A birdseye view of predatory pricing
- Return to work: Protection for women on maternity leave
- Hearn v Street - the implied undertaking regarding discovered documents
Piper Alderman's e Bulletin October 2008
- New Wheat Regime up and running
- Personal Property Securities law reform update
- Disclosure deadline looming
- Contribution between insurers in cases of double insurance
- Franchising payment upheld
Fiscal Watch October 2008
Welcome to the October edition of Piper Alderman's Fiscal Watch.
Read the latest information on tax related matters.
Highlights of the October edition:
Income tax
Progress of tax legislation
Australia/Japan tax treaty Bill
Taxpayers not entitled to transfer pricing determinations
A trust case decision and its tax implications
Non-forestry Managed Investment Schemes issues paper
Interaction between the winding up provision of the Corporations Act and the powers of the Commissioner to recover a "Tax Debt".
GST
ATO's new view on GST and residential development costs
Recipient credit tax invoices for agricultural producers
Superannuation
Borrowing by Self Managed Superannuation Funds - draft ruling
Construction and Infrastructure News October 2008
Welcome to the October edition of Piper Alderman's Construction & Infrastructure News.
Read accessible and informative summaries of significant developments within the Building & Construction industry.
Highlights of the October edition:
- Building cases - a new approach
- Excluding rights to resolve disputes?
- Partner profile - Greg Whyte
Special Edition: Employment Matters September 2008
Welcome to a special edition of Piper Alderman's Employment Matters e-bulletin
In this special issue of Employment Matters, we summarise the details announced by the Federal Government as to their forthcoming workplace relations legislation. This includes important information about both the timing and content of the new laws.
Piper Alderman's e Bulletin September 2008
Welcome to the September edition of Piper Alderman's e-bulletin.
Read our accessible and informative summaries of recent significant legal developments.
Highlights of the September edition:
• Uncertain future for big emitters
• Not "business as usual" for carbon marketing
• Update of waiving privilege
• Tour disqualification upheld
• Does the purchase of software provide source code rights?
Click here to view ►
IPT Update September 2008
Fiscal Watch July 2008
Welcome to the July edition of Piper Alderman's Fiscal Watch.
Read the latest information and advice on tax matters.
Highlights of the June edition:
Income tax
Distribution of managed investment trust to foreign investor
Land impairment trust arrangement
Demutualisation of not-for-profit health insurers
GST
Bare trusts - who gets the input tax credits?
Margin scheme and general law partnerships
Unit developer entitled to use valuation method
Stamp duty
Valuation and land rich duty
Superannuation
Contribution limits
Employment Matters July 2008
-
Fair Pay Commission Ruling
-
National Employment Standards
-
Award modernisation
Property & Projects Legal Update June 2008
Fiscal Watch June 2008
Welcome to the June edition of Piper Alderman's Fiscal Watch.
Read the latest information and advice on tax matters.
Highlights of the June edition:
Income tax
Convertible notes - debt or equity?
The Income-Capital dichotomy
Main residence exception - delay in moving into dwelling
Put it in writing
GST
Deposits - where to from here?
Stamp duty
Lease Duty - raises key infrastructure issues
Land tax
South Australia's land tax changes
Budget highlights
Click here to view ►
Employment Matters May 2008
Welcome to the May edition of Piper Alderman's Employment Matters.
Read the latest news on key employment and industrial issues from our Employment Relations team.
Highlights of the May edition:
· Employee did not abandon his employment
· Dismissed employee ordered to pay $12,000 security for costs
· Latent disease claim results in high damages
· AIRC releases statement on award modernisation
· Parental leave inquiry
