Publications

The New South Wales Supreme Court, in the recent decision of Kitchen Xchange v Formacon Building Services [2014] NSWSC 160, has provided some guidance in relation to relatively new requirement in the Building and Construction Industry Security of Payment Act 1999 (NSW) (the Act) for claimants to include with their payment claims a 'supporting statement'.

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On 3 November 2014, the new Franchising Code of Conduct was finally made public, following months of confidential consultation with stakeholder groups.

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Welcome to Shifting Geer, Thomson Geer’s superannuation newsletter for the period 22 September 2014 – 24 October 2014

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Federal Small Business Minister, Bruce Billson MP, has confirmed that the highly anticipated new Franchising Code of Conduct will commence on 1 January 2015.

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Since the highly anticipated Building and Construction Industry Payments Amendment Bill 2014 was passed, there has been a large amount of information published on the basic, prescriptive changes that the bill implements. In this update, we look beyond the changes themselves and explore the strategic and practical issues and implications that the settled bill presents.

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In February 2014, we issued an alert concerning our clients' successful outcome in Australian Building Systems v Commissioner of Taxation [2014] FCA 116. That matter concerned important considerations around a liquidator's liability for a capital gain made during the liquidation. Today, the Full Federal Court unanimously dismissed an appeal brought by the Commissioner of Taxation (Commissioner of Taxation v Australian Building Systems Pty Ltd (in Iiq) [2014] FCAFC 133).

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On 4 December 2013, the Federal Government announced an inquiry into Australia’s Competition Law, which arises from the Federal Government’s 2013 pre-election pledge to conduct a “root and branch review” of Australia’s competition laws, policy and institutions. On 22 September 2014, the panel conducting the review (which has become known as the “Harper Review” after the review panel chair, Professor Ian Harper), issued its Draft Report.

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In the recent case of Alloura Waters Retirement Village Residents Committee v Living Choice Australia Pty Ltd [2014] NSWCATCD 68 the residents’ committee of Alloura Waters Retirement Village (Village) brought an action against the operator, Living Choice Australia Pty Ltd (Operator) seeking an order that certain recurrent charges be refunded to the residents on the basis that the operator had expended them otherwise than in accordance with the Retirement Villages Act 1999 (NSW) (Act).

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The Register created under the Personal Property Securities Act 2009 (Cth) (PPSA) is normally used to register and protect the rights of secured creditors.

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It is vital that professional partnerships become familiar with the new guidance from the ATO about how the income of those partnerships may be taxed. It is clear now that this is a key area of focus for the ATO. This is a must-read for any new or existing partnership.

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