Monthly Archives: November 2021

CofT v Virgin Australia Regional Airlines Pty Ltd – FBT: airline provided car parking fringe benefits to pilots etc – ‘business premises’ was not where duties performed (in the air)

On Monday 22 Nov 2021, the Full Federal Court has held that Virgin Airlines provided car parking fringe benefits to its flight and cabin crew at Sydney, Brisbane or Perth airports, thus allowing the ATO’s appeal. Virgin contracted with owners of car parks adjacent to the Sydney, Brisbane and Perth airports to procure parking spaces…

Vic – COVID-19 Mandatory Vaccination (Workers) Directions (No 8) – from 26.11.21 work from home unless you’re double vaxxed (or have work relating to courts)

On Tues 23.11.21, the President of the Victorian Bar, sent an email to members advising them of a new vaccination mandate applicable in Victoria. From this coming Friday (26.11.21) most workers, including the self-employed, must work from their ordinary residences, unless fully vaccinated. There is an exception for work in connection with proceedings in a court,…

Remote witnessing of legal documents: NSW Bill passed

The Electronic Transactions Amendment (Remote Witnessing) Bill 2021 (NSW) has been passed by both House of NSW Parliament and awaits assent. Attorney General Mark Speakman said the Bill amends the Electronic Transactions Act 2000 (NSW) to permanently allow documents to be witnessed in real time over an audio-visual link (AVL). Documents that may be witnessed by audio…

The ‘counterbalancing offence’ point gets some oxygen in the AFR – in relation to the ATO exerting ‘undue influence’ on lawyers from the point when they initially claim legal professional privilege

Lawyers accuse ATO of threats over privilege claims AFR article (posted 18.11.21) – Michael Pelly, Legal Editor [I thank Mr Pelly, for his interest in this subject and have made some editorial comments, below – in square brackets and italics]     Victorian lawyers have broken ranks with the peak body for the profession to…

Superannuation updates FY-22 a big year – SGC up to 10%, CC up to $27.5k, NCC up to $110k, TSB up to $1.7m, Covid changes, unlegislated ‘work test’ and SMSF ‘residency’ changes

It’s true the rules of our superannuation system always seem to be changing and this year is no different. Just when you think you’ve got all the rules and eligibility ages sorted out, they change again. This year is a big one for superannuation fund members, as the caps for contributions have been lifted for…

High Court Special Leave to Appeal – Application granted in Hill v Zuda Pty Ltd (SMSF death benefit nomination); Application refused in Mussalli (McDonalds prepaid rent)

The High Court has granted an application for special leave to leave to appeal the decision in Hill v Zuda Pty Ltd as trustee for The Holly Superannuation Fund & Ors [2021] WASCA 59. The WA Court of Appeal had held that reg 6.17A of the SIS Regs, which concerns the payment of benefits after…

Airport Handling Services Australia Pty Ltd v CofT – Retrospective amendment to JobKeeper rules denied sovereign entities right to JobKeeper payments from day one – no accrued right to be prejudiced

On 15 Nov 2021, the Federal Court held that retrospective amendments, to the JobKeeper Rules, applied to deny 8 Australian resident companies that were sovereign entities, the right to receive JobKeeper payments. Despite the fact that legislative instruments cannot have adverse retrospective application, the taxpayers had no accrued rights, to JobKeeper benefits, as at the date the…

LIV tells ATO there is a ‘counterbalancing offence’ it could commit – even by finalising its ‘protocol’ for claiming ‘Legal Professional Privilege’ in terms that ‘overreach’ the actual law

On Saturday 13.11.2021, the Law Institute of Victoria (LIV) made a submission to the ATO about its draft ‘protocol’ for claiming ‘legal professional privilege’ (a process it does not expect of itself). A central part of this submission is that the Commissioner (and his office) could be committing a State offence, by pushing too hard…

Clough Limited v CofT – payment to cancel employee share rights in takeover not deductible but s40-880 ‘black hole’ write-off allowed

On 12 November 2021, the Full Federal Court has upheld a first instance decision that payments totalling $15m, to cancel entitlements under an employee options plan and incentive scheme, were not deductible under s 8-1 of the ITAA 1997. However, the payments were deductible over 5 years under s 40-880. The taxpayer was a publicly listed company…

Insurance within super: APRA finalised its revised standard (last of Hayne Royal Commission recommendations)

On Friday 12.11.21, the Australian Prudential Regulation Authority (APRA) issued a Media Release, saying it had finalised revisions to requirements and guidance relating to insurance in superannuation following extensive industry consultation over two years. The completion of this work fulfils recommendations 4.14 and 4.15 of the Royal Commission into Misconduct in the Banking, Superannuation and Financial…