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  1. 14 Jun

    Be cautious of the timing requirements for registering security interests on the PPSR

    The full benefit of a security interest may not be obtained unless specific requirements are met under the Personal Property Securities Act 2009 (Cth) (PPSA) and the Corporations Act 2001 (Cth) (Corporations Act). The most common method of perfection of a...

  2. 14 Jun

    The ATO has powerful tools to look behind contracting arrangements

    A recent Administrative Appeals Tribunal (AAT) decision[1] upheld a determination of the Commissioner who used an argument of sham to unmask a series of contrived ‘subcontracting arrangements’ and impose tax and penalties. The concept of...

  3. 14 Jun

    Better Targeting the Income Tax Transparency Laws – Exemptions and who is subject to the new rules

    In a win for the privacy of most Australian-owned private companies, the federal government has passed the Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Act 2015 (Cth) and the Tax Laws Amendment (Combating...

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