Employment Law - Contracts - Restraint of trade clauses
Date: January 24, 2012
Author(s): Patrick Mulligan B.A., LL.B.
The purpose of this article is to analyse a recent decision of the Supreme court. It is a novel decision in so far as the court ruled on a peculiar set of facts and provided some guidance on how the courts will rule on restraint of trade clauses in the employment context that refer to corporate groups and whether that aspect of drafting may be too wide and therefore unenforceable in the circumstances.
Tax Law - Debt Recovery - False or misleading statements(Part 2 of 4)
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
This article deals with the ATO’s power to impose and increase administrative penalties upon unpaid tax debts, in situations where the taxpayer has made a false or misleading statement.
Tax Law - Debt Recovery - False or misleading statements(Part 3 of 4)
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
This article deals with the ATO’s power to impose and increase administrative penalties upon unpaid tax debts, in situations where the taxpayer has made a false or misleading statement. This part of the article deals with “recklessness.”
Tax Law - Debt Recovery - False or misleading statements(part 4 of 4)
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
This article deals with the ATO’s power to impose and increase administrative penalties upon unpaid tax debts, in situations where the taxpayer has made a false or misleading statement. This part of the article deals with “intentional disregard”.
Tax Law - Interest paid by the ATO
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
It is usual to think of interest, in relation to tax related amounts, only in terms of interest payable by the taxpayer to the ATO (such as the general interest charge). However, there are limited situations where the ATO will be obliged to pay interest to taxpayers. This article deals with these situations.
Tax Law - Wine equalisation tax
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
This article deals with a somewhat unusual form of taxation which applies to wholesalers of wine. The wine equalisation tax (WET) is a value based tax administered by the ATO for the "last wholesale sale" of wine, particularly grape wine products. Normally, this would be the transaction that occurs where the wholesaler sells wine to a retailer.
Tax Law - Natural disasters
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
This article deals with the special dispensations that the ATO gives, for taxpayers who are affected significantly by natural disasters. Natural disasters which the ATO will deal leniently include floods, bushfires and storms. Sometimes the Commissioner will release a statement that a particular recent natural disaster will qualify for leniency, such as happened during the Queensland floods of early 2011.
Tax Law - Large business entities(Part 1)
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
The ATO does not treat large business entities with the same anonymity as other taxpayers, since there are relatively few of them and they contribute a disproportionate amount to revenues. This article deals with the special rules developed by the ATO to deal with, and engage with, large businesses.
Tax Law - Large business entities(Part 2)
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
The ATO does not treat large business entities with the same anonymity as other taxpayers, since there are relatively few of them and they contribute a disproportionate amount to revenues. This article deals with the special rules developed by the ATO to deal with, and engage with, large businesses.
Tax Law - Large business entities(Part 3)
Date: January 17, 2012
Author(s): Jonathan Lim B.A., LL.B. (Hons)
The ATO does not treat large business entities with the same anonymity as other taxpayers, since there are relatively few of them and they contribute a disproportionate amount to revenues. This article deals with the special rules developed by the ATO to deal with, and engage with, large businesses.