Insights

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Director and Manager Liability for Customs Duty on Stolen Cigarettes

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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...

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Implementation of the WTO Trade Facilitation Agreement – What Does it Mean for Australian Traders?

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We have all attended meetings where there are 10 agenda items, but its five minutes to go and you realize you are only up to item four. Not so with the first meeting I attended...

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To Claim and Claim Again: That is the Question

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In the matter of Avni v Visy Industrial Plastics Pty Ltd [2016] NSWWCCPD 46 (16 September 2016), the appellant worker was employed by the respondent as a process worker when on the deemed date of 30 March...

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Estate and Succession Planning in Victoria

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Watch Partner Bill Hazlett discuss what you need to know about estate and succession planning in Victoria.

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President Trump – What could He Mean for Australian Customs Brokers?

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“I wish he would tear up the US Australia FTA” said a Mildura citrus farmer I was talking to after the news of Trump’s victory was announced. Usually, the promotion of international trade is a...

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No Liability for Home-Turf Topple

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In the District Court of New South Wales, in the matter of McKenzie v Day (No 2) [2016] NSWDC 236, the plaintiff claimed damages for negligence having sustained significant injuries to her lower legs and...

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Australian Customs Broker Liability for False Statements

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Australian customs brokers are worried about the recent focus on importations potentially containing asbestos. The concern highlights the difficult position of customs brokers. With every piece of information provided to the Department of Immigration and...

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Pressure Mounts on Timbercorp as Investors Entitled to Plead Defences Despite Having Participated in Class Action

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The Victorian Court of Appeal has held in Timbercorp Finance Pty Ltd (In Liquation) v Collins and Tomes [2016] VSCA 128 that parties who participated in the unsuccessful class action against Timbercorp are not precluded...

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Australian Border Force Focuses on Customs Valuation

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A June 2016 Australian Border Force report highlighted a worrying 23% error rate on import declarations. What are you doing to review compliance levels? Customs valuation principles In most cases, the customs value of goods...

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Out of Touch but Not Out of Time

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In a decision [Mackenzie v Positive Concepts Pty Ltd & Anon [2016] VSC 259 (19 May 2016)] that graphically illustrates the apparent flexibility of the Limitation of Actions Act 1958 (Vic), at least as far...

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Only Director Down Under? Tips for Minimising Your Liability

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We recently saw a transaction where this approach was adopted by a large US-based private equity investor, but we’ve also seen this trend extend beyond the private equity space. Often, the Australian company will have only...

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A Clothing or an Orthopedic Appliance – the Tariff Classification of Mastectomy Bras

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Around the world clothing and textiles often attract duty while orthopaedic appliances are more likely to be duty-free. This means that there can often be a debate as whether a product for customs classification purposes...

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