Monthly Archives: April 2010

The purpose of this Alert is to discuss the proposed changes to the definition of 'payment' in Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 36) that deals with the use of a private company's assets by its shareholders or associates of its shareholders.

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Four months into the new modern award system, there are many unresolved issues. Employers who appreciate those issues will be better equipped to comply with their award obligations and avoid award breaches.

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