Superannuation Guarantee Amnesty – what does it mean for business?

The new superannuation Guarantee Amnesty, what does it mean for business? Earlier this year the Australian government announced a temporary waiver on all penalties and administration fee’s regarding the overdue payments of em...

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Are you a director of an insolvent company?

During difficult economic conditions it is important that all directors revisit their duties as directors and are aware of how the board should deal with the situation where a company is in financial difficulty and may be insolven...

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Extension of the unfair contracts regime to small businesses

The Federal Government has enacted legislation extending the unfair contract term protections of the Competition and Consumer Act 2010 (Cth) and the Australian Securities and Investments Commission Act 2001 (Cth) to the small busi...

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Superannuation splitting laws – things you need to know

When a marriage or de facto relationship breaks down property can be divided between the parties. Superannuation is treated as property under the Family Law Act and as such can be adjusted, transferred or divided between partie...

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Why the Wheelie Bin Tariff Classification Case is not a Load of Rubbish

A recent Federal Court case held that wheels for a wheelie bin should not be classified as part of a vehicle. The layman will say that this was stating the obvious, a wheelie bin is clearly not a vehicle. Customs brokers will see ...

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Director and Manager Liability for Customs Duty on Stolen Cigarettes

It is well-established law that if cigarettes are stolen from a licensed warehouse, the company that operates the warehouse will be liable for the duty on those cigarettes. However, in a decision that will worry many who work in l...

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