On 20 August 2021, the Full Federal Court allowed the ATO’s appeal, holding that commissions paid by, and rebates paid or received, under agreements with junket tour operators, should be not be taken into account, in working out the casino’s “global GST amounts” – because, in essence, they were not paid to the gamblers, but…
On Monday this week (23.8.21) I reported on the relaxations, in restrictions, for Authorised Workers (including many lawyers) trying to look after their children, whilst working. However, just a few days later, there have been further changes, so that parents can only access ‘child-minding’ for children under school age. This is with effect from the…
New public health directions, introducing further restrictions, came into force at 12:59 pm on Saturday 21 August 2021. They were modified, slightly, 35 hours later. The Victorian Bar has just advised members of the impact of these restrictions, on their work. I thought this was of sufficient relevance to lawyers as a whole (and perhaps…
On 4 August 2021, the High Court unanimously allowed an appeal from a judgment of the Full Court of the Federal Court of Australia, finding that Mr Rossato was not a ‘casual’ employee, and was not entitled to paid leave and holiday entitlements. This was despite the facts not being very different to a 2018…
On 4 August 2021, the Australian High Court bolstered the power of business to define employment by contract, overturning a landmark “double dipping” decision that meant regular casuals were entitled to paid leave and left businesses facing a potential $39 billion backpay bill (see related TT article about WorkPac Pty Ltd v Rossato & Ors…
8.8.2021 – On-demand delivery contractor Deliveroo will use a High Court judgment (see related TT article on Rossato case) bolstering freedom of contract to try to overrule a decision that its riders are really employees entitled to minimum wages – see related TT articles about the position in Australia, that UK courts have held the opposite, (whilst holding…
25.6.2021 – In the UK, Deliveroo got a much needed boost after a UK appeals court ruled its riders are self-employed, bolstering the viability of its labour model after rival Uber Technologies lost a similar case earlier this year. This is the opposite the position in Australia (at time of writing: 15.8.21) and has lead to…
18.5.2021 – A Fair Work Commission ruling that a Deliveroo rider is an employee of the company rather than an independent contractor has added to uncertainty over the rights of gig economy workers in Australia, as it contradicts a full bench decision that Uber Eats drivers are not employees – see related TT articles that UK…
On 10 August 2021, the AAT upheld assessments based on surplus cash deposits, of a local seafood business was income, allowed amendments beyond 4 years based on ‘fraud or evasion’, upheld 50% ‘reckless’ shortfall penalties and did not remit interest penalties. See below for further details. [Tax Month – August 2021] The facts…
On 12.8.21, the Federal Minister for Superannuation a media release, saying that the Government proposes to make changes to ensure the superannuation system’s financial reporting and auditing framework is commensurate to the size and significance of the sector and to do that, was releasing an exposure draft, of the relevant legislation, for consultation, with submissions…