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Income passing to children under 18 years of age will have penalty rates of tax applied, unless the income is "excepted trust income" (and therefore taxed at normal (adult) tax rates). For this purpose, 'children under 18 years of age' means if they ...
The original purpose of intellectual property laws is to protect the rights of authors and inventors by the grant of limited term statutory monopolies. Two main rationales underpin these monopolies: (a) the need to reward creators for the time and ef...
The Australian Consumer Law (ACL) is a national law that, amongst other things, includes protections for consumers and small businesses when buying goods and services in Australia. The ACL includes a regime in relation to 'unfair contract terms' (UCT...
The decision in Aleksic v AAI Limited t/as GIO [2023] NSWPICMP 466 acts as a reminder that in threshold injury disputes, a motor accident does not need to be the sole cause – or even the predominant cause – of the relevant medical condition.
The recent decision of McGuire bht McGuire v New South Wales Trustee and Guardian [2023] NSWSC 1013 provides helpful guidance on the eligibility of a de facto partner to receive a family provision order as well as the matters a Court considers when m...
Section 596A of the Corporations Act (Act) provides for the summoning of a person (officers and former officers) for examination about a company's affairs when the company is, in summary terms, under administration, being restructured or wound up.
A Statutory Demand is a tool under the Corporations Act 2001 (Cth) (the "Corporations Act") that requires a debtor company to pay a debt within 21 days.
It is commonly thought that dividends paid by Australian companies must be paid equally across all shares within the same class.
The Australian Human Rights Commission (Commission) has released Guidelines for Complying with the newly enacted Positive Duty under the Sex Discrimination Act 1984 (Cth) (Act) (Guidelines).