The privacy battle between Ben Grubb and Telstra has highlighted the lack of clarity around the definition of metadata and scope of personal information. The Privacy Commissioner’s determination has brought the issue from the political arena into the public eye.
A recent decision handed down provides an excellent summary of key legal principles underpinning health and safety legislation. It also provides very good insight into the issue of when an entity “engages” a contractor for the purposes of health and safety legislation.
Accountants usually retain the services of tax lawyers when legal issues are jeopardising their client’s financial integrity.
What is a reasonable Feed-in Tariff (FiT) and why should a solar household in Bundanoon receive less than a solar household in Ballarat?
From July 2017, Victorian solar households will see a rise in the mandated minimum FiT. While this is good news for Victorians, residents of other states are left to compare and negotiate a FiT from their retailer. As a result, many are left with a less than fair and reasonable FiT.
I was recently sent a copy of Safe Work Australia’s report, Measuring and Reporting on Work Health & Safety, and subsequently saw a post on LinkedIn dealing with the same. I made some observations on the report in response to the original post which drew the ire of some commentators (although I may be overstating it and I apologise in advance if I have), but I did promise a more fulsome response, and in the spirit of a heartfelt desire to contribute to the improvement of health and safety in Australia – here it is.
The ATO released a controversial Taxpayer Alert on 31 January 2017 – TA 2017/1.The Alert explores situations where there is a ‘stapled’ company and a trust, as well as focusing on structures involving a managed investment trust (MIT) (see ‘The New Managed Investment Trust Rules‘) with foreign investors. The structures listed below will be subject to increased audit activity. You should start preparing for this now. Foreign investors need to be especially vigilant (see ‘Withholding Payments‘).
If you have followed my thoughts over the past few years, you will know that one of my concerns about the increasing emphasis on legal sanctions and penalties for health and safety breaches is the likely increase in legal risk management strategies at the expense of health and safety management.
A new tax regime for attributable managed investment trusts (AMITs) applied for income years commencing on or post 1 July 2016. The provisions are designed to reduce compliance costs and increase flexibility. Previously, there was considerable uncertainty caused by the ordinary trust rules.