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Taxation Law - Global Transparency: High Net Wealth Individuals, Tax Information Exchange Agreements and Multinationals: Country by Country Reporting - Part 1
Date: January 18, 2010
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
Recent attention by the media and statements by the Australian Tax Office (“ATO”) concerning Project Wickenby has raised questions of the scope of tax avoidance by taxpayers who use offshore tax havens
Taxation Law - Global Transparency: High Net Wealth Individuals, Tax Information Exchange Agreements and Multinationals: Country by Country Reporting - Part 2
Date: January 18, 2010
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
An attempt to overcome some of the limitations associated with s 264A notices is by the establishment of Tax Information Exchange agreements (TIEA) with countries, which have some history and exposure to tax haven transactions.
Taxation Law - Global Transparency: High Net Wealth Individuals, Tax Information Exchange Agreements and Multinationals: Country by Country Reporting - Part 3
Date: January 18, 2010
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
According to a briefing paper from the Tax Justice Network and to the UK Tax Minister country by country reporting means that Multinational Companies (“MNC”) report in its accounts without exception
Taxation Law - Global Transparency: High Net Wealth Individuals, Tax Information Exchange Agreements and Multinationals: Country by Country Reporting - Part 4
Date: January 18, 2010
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
According to the OECD report, high net wealth individuals present tax authorities with challenges with respect to the following
Estate Planning - Trusts Created By A Will Funded By The Will Maker - Part 3: Types of Testamentary Trusts
Date: January 15, 2010
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
The main reason for creating a beneficiary controlled testamentary trust is for protection of the principal beneficiary, particularly in a situation of relationship breakdown of marriage or de facto partnership. With the beneficiary controlled testamentary trust, there is considerable protection of assets from the primary beneficiary’s hostile family members.
Family Law - The Competing Issues of Bankruptcy and Family Law
Date: January 13, 2010
Author(s):Serena Ko B.A., LL.B.
Family law property settlements or applications for spousal maintenance may be further complicated where one spouse is bankrupt or considering bankruptcy. In these circumstances, a conflict clearly arises between the competing interests of a trustee in bankruptcy and the separated non-bankrupt spouse in determining how property should be distributed between the parties.
Employment Law - Can Employers Be Stopped From Discriminating Against Employees Upon The Basis Of Lifestyle Or Philosophical Beliefs As Opposed To Religious Or Political Beliefs?
Date: January 13, 2010
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
An English Decision and its Implications for Australian Emloyment and Discrimination Law
Property Law - Purchasers Of Real Estate “Off The Plan” Sunset Clauses For Registration Of Plans Of Subdivision
Date: January 13, 2010
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
For many years, it has been commonplace for the “off the plan” contracts of sale to include clauses granting the vendor (developer or seller of the units) a reasonable extension of time within which to register the plan of subdivision upon giving notice to the purchaser.
Estate Planning - Trusts Created By A Will Funded By The Will Maker - Part 1: The Will
Date: January 13, 2010
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
A will is a legal document in which the will maker sets out how and to whom his or her personally owned assets are to be distributed after death, the manner in which his or her estate is to be administered and the powers the executors are given.
Estate Planning - Trusts Created By A Will Funded By The Will Maker - Part 2: What is a Testamentary Trust?
Date: January 13, 2010
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
Simply, a testamentary trust is a trust established by a will. Testamentary trusts can be mandatory or optional, fixed or non-fixed, flexible or protective, short or long-term, or charitable or non-charitable.
Taxation Law - The Purpose of Tax Information Exchange Agreements (TIEA's) and the Current Status of Proposals for Australia on TIEA's - Part 2
Date: December 11, 2009
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
From a practical point of view, there is some concern that proceeds of crime have become associated with fraud, tax evasion and other criminal activity .As a result Commonwealth legislation has been introduced to address this issue whereby proceeds arising from criminal offences against Commonwealth laws may be forfeited.
Taxation Law - The Purpose of Tax Information Exchange Agreements (TIEA's) and the Current Status of Proposals for Australia on TIEA's - Part 3
Date: December 11, 2009
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
While there has been considerable attention given to the issue of tax evasion there are a number of important issues that taxpayers and their advisers should consider given the formalisation of TIEA’s by Australian authorities with overseas countries and in particular some recognised tax havens
Taxation Law - The Purpose of Tax Information Exchange Agreements (TIEA's) and the Current Status of Proposals for Australia on TIEA's - Part 1
Date: December 11, 2009
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
In any attempt to reduce the impact of tax havens and discover any questionable cross border transactions, the role of TIEA’S is important. The exchange of information between jurisdictions serves three purposes for tax administrators
Taxation Law - An International Perspective; Examples of Abusive Tax Scheme Investigations in the USA - Fiscal Year 2009 - Part 1
Date: November 23, 2009
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
Taxation Law - An International Perspective; Examples of Abusive Tax Scheme Investigations in the USA - Fiscal Year 2009 - Part 2
Date: November 23, 2009
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
Taxation Law - An International Perspective; Examples of Abusive Tax Scheme Investigations in the USA - Fiscal Year 2009 - Part 3
Date: November 23, 2009
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
Taxation Law - undeclared interest and offshore capital gains
Date: October 22, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
Migration & Immigration Law - Onshore Visa Application Possible Despite Another Substantive Visa Refusal or Cancellation
Date: September 14, 2009
Author(s):Peter Chandra LL.M. (Notary)
Pursuant to changes that have come into effect on 14 September 2009 to the Migration Regulations, a person who has been refused a substantive visa onshore in Australia or a visa cancelled in Australia, subject to satisfying certain requirements, can apply for a posse visa onshore in Australia.
Taxation Law - Is JITSIC about to Bite You?
Date: September 03, 2009
Author(s):Tony Anamourlis B.A., LL.B., MTaxLaw, GradDipLegPrac, SJD Candidate (La Trobe); ATIA
Should you be wondering whether JITSIC is the name of a snarling dog behind your neighbour’s fence, rest assured it is a far more aggressive animal. The Joint International Tax Shelter Information Centre (“JITSIC”), taskforce, which is based in Washington DC and has recently also opened an office in London, has the prime responsibility in targeting abusive tax schemes and tax evasion.
Intellectual Property - Trade Practices - The Law of Passing Off
Date: August 28, 2009
Author(s):LAC Lawyers
The principle behind the tort of “passing off” is that a person cannot represent their goods or services as those of another. The action for passing off protects business goodwill and reputation from wrongful appropriation.
Family Law - De Facto Spousal Maintenance
Date: August 17, 2009
Author(s):Serena Ko B.A., LL.B.
A recent development in de facto family law has seen an expansion of the eligibility of parties in Australia to spousal maintenance. Pursuant to the Family Law Amendment (De Facto Financial Matters and other measures) Act 2008 (Cth), a person of a de facto relationship that separated on or from 1 March 2009 may be entitled to receive spousal maintenance.
Family Law - Recent Changes to Intervention Orders In Victoria
Date: August 17, 2009
Author(s):Serena Ko B.A., LL.B.
Recent changes to the law regarding intervention orders in Victoria have resulted in an increase in the categories of affected persons that may be able to apply for protection from family violence or stalking, and the grounds upon which such protection may be sought.
Personal Property Securities - New Legal Developments
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
On 10 November 2008, the Federal Attorney General released the exposure draft of the Personal Property Securities Bill 2008 (Cth.) The Bill is intended to create a single national law governing security interests in all property other than land. Once passed into law ...
Employment Law - Restraints Of Trade: Restraining Former Employees When The Work Agreement Has Ended
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
Employment restraints are contractual terms which seek to limit the activities of the employee once their period of service ends.
Employment Law - Employee and Employer Duties in Common Law Employment Contracts
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
In addition to the express terms of a common law contract of employment, the contract may also include implied terms.
Employment Law - The New Fair Work Act - What Is It and What Does It Do (1)
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
On Friday, 20 March 2009, the Fair Work Bill was finally passed by the Australian Senate after Family First’s Senator Fielding voted with the Government after doing a deal in relation to the unfair dismissal provisions. It received Royal Assent on 7 April 2009.
Employment Law - The New Fair Work Act - New National Employment Standards (2)
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
Under the Fair Work Act, the new National Employment Standards provide a new national safety net, irrespective of whether or not businesses enter into a Workplace Agreement.
Employment Law - The New Fair Work Act - Contracting With Employees (3)
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
Essentially, with the introduction of the Fair Work Act, there are two ways in which an employer can contract with the employees in its workforce. The first is by way of common law contracts of employment. This is the subject of a separate LAC Lawyers’ article available through the website.
Employment Law - The New Fair Work Act - Collective Agreements (4)
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
Employment Law - The New Fair Work Act - Consequences & The Agreement Making Process (5)
Date: August 14, 2009
Author(s):Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
If a workplace agreement replaces guaranteed agreement terms or conditions in a reference instrument with benefits that may or may not be realised during the life of the agreement, the Workplace Authority Director would consider these arrangements to be a reduction in the employees’ terms and conditions.
Criminal Law - GBH - Grevious Bodily Harm
Date: August 12, 2009
Author(s):Charuna Shah LL.B.
These offences are in effect a more serious assault. To have committed these offences what is required is an act of malice that causes the wound or the grievous bodily harm. Such an act would, however, in the ordinary course constitute an assault as well.
Criminal Law - More about Centrelink Fraud
Date: August 12, 2009
Author(s):Frank Egan B.A., LL.B., A.C.L.A., F.T.I.A. (Notary), Charuna Shah LL.B.
Receiving money from Centrelink to which you are not entitled to is an offence. This offence could carry a monetary penalty, a jail term, community service and periodic detention. So, if Centrelink says that you have been overpaid and they advise you that they wish to interview you, you should seek our legal advice immediately. If an incorrect payment or fraud of some kind has been detected, the customer will be contacted about this and will be asked to explain why it happened. If this results in an overpayment, a debt will be raised for this amount and it must be repaid.