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Unravelling the fiduciary tangle

  • Bartier Perry
  • -
  • Australia
  • -
  • August 19 2014

The recent High Court case of Howard v Commissioner of Taxation provides a useful summary of aspects of the law relating to fiduciary duties and

Small business commissioner seeks ruling on tenant's liability for fir safety and essential services costs

  • Kliger Partners
  • -
  • Australia
  • -
  • August 15 2014

Many retail leases contain clauses which say that the tenant must "comply with all laws relating to the premises" or with the requirements of "Acts

Liquidators - obliged to hold money for tax from sale of property?

  • Piper Alderman
  • -
  • Australia
  • -
  • August 14 2014

In Australian Building Systems Pty Ltd v Commissioner of Taxation 2014 FCA 116, the Federal Court held that liquidators do not have an obligation

ATO to target property developers

  • Squire Patton Boggs
  • -
  • Australia
  • -
  • August 14 2014

The ATO has issued a Taxpayer Alert and indicated that it plans to investigate several hundred property developers using special purpose trusts to

Financial advisers no longer exempt from tax agent services law

  • Squire Patton Boggs
  • -
  • Australia
  • -
  • August 14 2014

Tax Agent Services Act 2009 (Cth) (TAS Act) came into effect on 1 March 2010 and required that all tax agents and BAS agents were registered and

Thin capitalisation changes proposed

  • Squire Patton Boggs
  • -
  • Australia
  • -
  • August 14 2014

The legislation to implement the proposed thin capitalisation changes has been introduced into Parliament. The proposed changes are still proposed to

Quarterly energy update - Repeal of the carbon tax - implications for the energy sector

  • Maddocks
  • -
  • Australia
  • -
  • August 14 2014

In Opposition, the Coalition pledged to repeal the Carbon Price Mechanism (CPM) as a matter of priority. The Clean Energy Legislation (Carbon Tax

Carbon tax repeal: if the ACCC comes knocking on Victorian councils' doors

  • Maddocks
  • -
  • Australia
  • -
  • August 14 2014

ACCC Chairman Rod Sims has recently commented in a number of speeches and media interviews that the ACCC is aware that at least 20 Australian local

More details (and more questions) on the EDI

  • Gilbert + Tobin
  • -
  • Australia
  • -
  • August 12 2014

Since announcing the proposed implementation of the Exploration Development Incentive (EDI) in 2013 the Government has been working to finalise the

Carbon tax repeal - ACCC issues

  • Herbert Smith Freehills LLP
  • -
  • Australia
  • -
  • August 11 2014

The Federal Government is concerned to ensure carbon tax repeal savings are passed through to customers and the Australian Competition and Consumer