Background The Deputy Commissioner of Taxation (Commissioner) has wide ranging powers to secure the recovery of tax liabilities and it…
On 18 March 2022, Justice Anastassiou of the Federal Court of Australia handed down the decision in Ripani v Century…
Introduction A medical practice will be liable for payroll tax if its ‘payroll’ exceeds $1.2 million in a financial year….
On 1 April 2022, the Data Availability and Transparency Act 2022 (DAT Act) came into force. The Act is an…
This article was first published by LexisNexis in the Australian Construction Law Bulletin in May 2022. I. Abstract Public health…
The fractional share, defined as owning ‘less than one full share of a stock or other security’,1 as a widespread term…