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Thursday, 13 December 2018


Latest News 

WHO GETS THE KIDS AT CHRISTMAS IN SEPARATED FAMILIES? Monica Blizzard, a Director at KHQ Lawyers and an Accredited Family Law Specialist, discusses parenting for separated families during what should be a joyous occasion. For those who may be newly separated, the holiday season can be a time of heartbreak, she writes.

CONSIDER A PRIVATE ANCILLARY FUND FOR PHILANTHROPY THIS CHRISTMAS: Kym Bailey, Technical Services Manager at JBWere, discusses how Private Ancillary Funds provide a structure for private philanthropy and are income tax exempt entities.

ATO AUSSIEGOLFA DECISION IMPACT STATEMENT FEEDBACK SOUGHT: Tracey Scotchbrook, SMSF Specialist Advisor and Director of Superology, recaps Aussiegolfa Pty Ltd (Trustee) v Federal Commissioner of Taxation and discusses the ATO's Decision Impact Statement on the case, which is open for comment until 11 January 2019.

Industry Developments 

MELBOURNE PROPERTY MARKET OVERVIEW: Tony Crabb, National Director of Research at Cushman and Wakefield, provides an overview of the Melbourne property market as the year draws to a close. This article is based on his recent seminar for Legalwise, Retail and Commercial Leasing Market Snapshot.

IS EMPLOYMENT A SIGNIFICANT CONTRIBUTING FACTOR WHERE A CLAIMANT DRIVER IS INJURED ON THE JOB? Barry Nilsson Special Counsel Stewart Boland discusses the recent Queensland Court of Appeal decision in RACQ Insurance Limited v Foster, which explored whether a claimant worker’s employment was a major contributing factor to their injury in the context of driving a motor vehicle.

NEW LAW TO EXEMPT LAWYERS FROM REGISTRATION WITH OFFICE OF MIGRATION AGENTS REGISTRATION AUTHORITY: Integrate Legal Principal Rita Chowdhury discusses the Migration Amendment (Regulation of Migration Agents) Bill 2018 and its impact on lawyers working in Australian immigration law. The Bill is currently before the Senate. Rita will chair the Legalwise Migration Workshop: Regional Migration Pathways Seminar

CORPORATIONS ACT SECTION 249F, SHAREHOLDER ACTIVISM: Corrs Chambers Westgarth Partner Matthew Critchley and Senior Associate Alex Murphy discuss when directors can properly delay an EGM with reference to the decision in Wun v CellOSSoftware Ltd [2018] FCA 1947. Corrs acted for CellOS Software in the proceeding. 

Ask An Expert

TRAVEL INSURANCE: ARE YOU REALLY COVERED? Darren Reilly, Commercial Adviser at IOOF Insurance Brokers, discusses practical travel insurance tips and traps for the coming holiday season and how to ensure your holiday really is covered.

HOW TO CELEBRATE A STRESS-FREE CHRISTMAS: Wellness and lifestyle coach and inspirational speaker Kim Knight of the Art of Health discusses how to manage stress this Christmas through her Vlog. Kim says: "Learning how to manage expectations can help us avoid hurt, frustration and disappointment at Christmas or, at any time of the year."

Weekend Feature

TRAVEL LIGHT AND LOOK SMART WITH THESE STYLE TIPS: It’s surprisingly easy to travel light and look great both on the plane and at your destination. Personal stylist Sally Bruce discusses practical ways to make your wardrobe work for a stress-free holiday, wherever you may be.

 

Thursday, 6 December 2018


Latest News 

GIVING AN ANCESTRY DNA KIT THIS CHRISTMAS? GENETIC PRIVACY MAY NOT BE WHAT IT SEEMS:  Forensic Scientist Jane Taupin discusses the widening net which law enforcement authorities can cast over DNA databases when investigating crime. Users of ancestry DNA kits should be wary because one's genetic privacy might not be quite what it seems, she writes. Jane will present on the topic of forensic DNA at the Legalwise March CPD Seminar for Criminal Practitioners. 

TRAVELLING FOR WORK: A CHANCE FOR A TAX-DEDUCTIBLE HOLIDAY? Michelle Maynard, Partner at Carbon Accountants and Business Consultants, discusses what options are available for tax deductions if you combine a work trip with a personal holiday. Taking your spouse or family with you on your business trip will complicate the situation, she writes. 

FLEXIBLE WORK ARRANGEMENTS MODEL TERM INTRODUCED:  HHG Legal Group Litigation and Dispute Resolution Solicitor Gemma Wheeler-Carver discusses the Flexible Work Arrangements model term, which was introduced in all modern awards on 1 December. Businesses should check they have procedures in place to ensure timely compliance, she writes.

PUBLIC WORKS AND PROCUREMENT AMENDMENT (ENFORCEMENT) ACT: CLAYTON'S REFORM? Eakin McCaffery Cox Partner Gregory Ross discusses the new Public Works and Procurement Amendment (Enforcement) Act 2018 (NSW) and questions how effective the legislation will be. Pending full details of the implementation being revealed, Gregory suggests the new law might be called "Clayton's Reforms".  

Industry Developments 

ETHICAL CHALLENGES IN LEASING: ethics4lawyers Director Michael Dolan discusses common ethical challenges which lawyers face when working in leasing, including real life case studies. This article is Part 1 of 2 of a series which recaps the key points from Michael's recent presentation for Legalwise at the Leasing Trends, Disputes and Ethics Seminar. Ethics is doing the right thing when no-one is looking, he writes. 

REMINDER OF PEXA LODGEMENTS ON PUBLIC HOLIDAYS THIS CHRISTMAS, NEW YEAR: In the lead-up to one of the conveyancing industry’s busiest seasons, Heather Crichton, General Manager, Member Support Services at PEXA, discusses how PEXA’s flexibility streamlines property lodgements and settlements during public holidays and while abroad. 

ALLEGED MISREPRESENTATION ABOUT PARKING 'NOT MISLEADING': Barry Nilsson Lawyers Associate Chris Evans discusses Hyder v McGrath Sales Pty Ltd [2018] NSWCA 223 which found the respondent real estate agent did not engage in misleading or deceptive conduct in relation to the availability of parking on a battle axe block. Potential buyers should ensure that all necessary investigations and due diligence be undertaken, he writes. 

Ask An Expert

ATO SAFE HARBOUR PROVISIONS, TAX AGENT SERVICES ACT 2009: Adrian Abbott, of Sydney Tax Advisory, and Gregory Ross, of Eakin McCaffery Cox, continue their three-part series, "So, you’re facing client complaints. How do you protect yourself?" This series recaps the key points from their recent presentation for Legalwise at the Business Advisory and Client Management Seminar. 

THINGS TO CONSIDER WHEN RELOCATING CHILDREN AFTER SEPARATION:  Phillips Family Law Director Tony Phillips, Accredited Family Law Specialist, discusses what parents should consider when relocating children after separation. Case law and the Family Law Act 1975 provide that the relocation of children is fundamentally about the rights of the children involved, he writes. 

PROBLEM SOLVING WHEN PASSING CONTROL OF DISCRETIONARY TRUSTS TO THE NEXT GENERATION: DW Fox Tucker Lawyers Director Briony Hutchens discusses passing discretionary trusts on to the next generation and how to solve problems which might arise along the way. The same qualities that made a discretionary trust appealing when it was established, can create issues when trying to meet the expectations of the outgoing and incoming generations, she writes. 

 

Thursday, 29 November 2018

Latest News

THE SUN DOES NOT SET ON A PROPERTY DEVELOPMENT PLAN: HWL Ebsworth Partner Gary Newton and Law Clerk Khushaal Vyas discuss the recent NSW Supreme Court decision in Silver Star Fashions v Dal Broi, which should be heeded by parties in off-the-plan property transactions.

KNEE REPLACEMENT IS ARTIFICIAL AID: COURT OF APPEAL UPHOLDS LANDMARK WORKERS COMPENSATION RULING: Carroll & O’Dea Lawyers' Partner Peter Lleonart welcomes the NSW Court of Appeal's upholding of a landmark Workers Compensation Commission ruling, which rewrites the law and gives hope to injured workers. 

FOODORA FOR THOUGHT: FAIR WORK COMMISSION FINDS DELIVERY RIDERS ARE EMPLOYEES: Angus Macinnis, Director of Dispute Resolution at Stevens Vuaran Lawyers, discusses this month's Fair Work Commission decision in Joshua Klooger v Foodora Australia Pty Ltd.

MASTER THAT FOUR-LETTER WORD: TRIPPING OVER TBAR?
Tracey Scotchbrook, SMSF Specialist Advisor and Director of Superology, discusses the challenges with and deadlines for the Transfer Balance Account Report (TBAR) regime. Confusion still surrounds the TBAR obligations that now apply, she writes.

Industry Developments

IS ESTATE PLANNING FOR CRYONICS A COOL IDEA OR HOT MESS? KHQ Lawyers' Kimi Shah, Senior Associate in Wills & Estates, and Lawyer Darrell Choong discuss how estate planning could apply to the "life extension" technique of Cryonics in Australia.

FAMILY LAW ESSENTIALS FOR ACCOUNTANTS: Fiona Caulley, Director and Accredited Family Law Specialist at Phillips Family Law, discusses her Top Five essential areas which every accountant working in family law should be aware of. In my work with accountants and other professionals, there are some common misconceptions about how family law works, she writes.

ARE SCHOOLS OBLIGED TO ENFORCE PARENTING ORDERS?  Cooper Grace Ward Senior Associate Craig Turvey discusses whether schools have an obligation to enforce parenting orders. Generally, schools are not required to comply with, or enforce, parenting orders, he writes.

Ask An Expert

VALUATIONS IN LEASING PART 1: OPTIONS TO RENEW: Barrister William Stark, in the first of a three-part Valuations in Leasing series for Legalwise News, discusses options to renew a lease in Victoria. This article follows his recent seminar for Legalwise on Retail and Commercial Leasing. Subsequent articles will address Market Rent Reviews and Valuation Pitfalls. 

CHECK YOUR HOME AND CONTENTS INSURANCE TO AVOID NASTY SURPRISES WHEN YOU RETURN FROM HOLIDAY: Darren Reilly, Commercial Adviser at IOOF Insurance Brokers, cautions that your home and contents insurance might not completely cover you when you are away on holiday. Check your policy now and ensure your assets are protected, he writes. 

TRUST SPLITTING AND HISTORY OF TRUST CLONING: DW Fox Tucker Lawyers' Director John Tucker discusses and explains the concepts of Trust Splitting and its predecessor, Trust Cloning. Tax lawyers have a propensity for applying slickly phrased euphemisms for sets of procedures known commonly among them, he writes.

 

Thursday, 22 November 2018

Latest News

HIGH COURT - WAREHOUSE MANAGER LIABLE FOR CUSTOMS DUTY ON STOLEN SMOKES: Cooper Grace Ward Lawyers' Partner Fletch Heinemann and Special Counsel Gillian Bristow discuss last week's High Court decision in Comptroller General of Customs v Zappia which, they write, has serious implications for directors, officers and employees of bonded warehouses licensed under the Customs Act 1901 (Cth). 

DIVISION 6AA ITAA 1936 AND POTENTIAL SHAKE-UP TO EXCEPTED TRUST INCOME: Kym Bailey, Technical Services Manager at JBWere, discusses Division 6AA of the Income Tax Assessment Act 1936 and why practitioners must be alert to a potential shake-up to the interpretation of the operation of section 102AG, which deals with excepted trust income.

Industry Developments

COMPLAINTS AGAINST TAX PRACTITIONERS: DO PROMOTER PENALTY PROVISIONS APPLY? Gregory Ross, of Eakin McCaffery Cox and Adrian Abbott, of Sydney Tax Advisory, in the first of a three-part series, discuss the key points from their recent presentation for Legalwise Seminars. Administration of tax affairs is one of the few examples where the client is not always right, they say.

UPDATE ON REGULATORY CHANGES IN ADVERTISING AND WHAT'S HOT AT THE ACCC: Norton Rose Fulbright Partner Georgina Hey and Associate Isobel Taylor conclude their two-part series on advertising regulations and trends, with an update on regulatory changes in advertising and a look at what's bothering the ACCC.

BINDING CHILD SUPPORT AGREEMENTS IN FAMILY LAW: Chloe McGuinness, a Senior Associate at KHQ Lawyers, concludes her three-part series on Changes to Child Support in 2018. This final instalment covers Binding Child Support Agreements, which are often used where parents agree that the Child Support Assessment will be insufficient by itself, she writes.

ACCC ANNOUNCES INCREASED AUSTRALIAN CONSUMER LAW PENALTIES AS ACL REVIEW BILL PASSES: HHG Legal Group solicitor Nikolina Milosevic discusses the recently announced increase in penalties for some breaches of the Australian Consumer Law and the passing of the Treasury Laws Amendment (Australian Consumer Law Review) Bill 2018. 

Ask An Expert

HOW TO WORK EFFECTIVELY WITH INTROVERTED COLLEAGUES: Leadership Coach and Business Psychologist Jasbindar Singh discusses how to deal with introverted team members, whether you are their manager or work under an introverted leader. Doing "round-robins" in a team meeting where every person can contribute their thoughts, feelings and ideas, ensures both introverted and extroverted personalities have the chance to talk, she writes.

WHY ASKING FOR A DAY OFF TO LOOK AFTER YOUR MENTAL HEALTH IS KEY TO AVOIDING BURN-OUT AT WORK: Days off work are essential both for performing well and protecting yourself from exhaustion and work-related stress, says psychologist Dr Monique Crane. Being present on the job but suffering from exhaustion or work-related stress means you are more than likely to perform at a reduced capacity, she adds.

AVOID BEING SCAMMED - IMPROVE YOUR CYBER SECURITY: Simon Cohen, Head of IT Consulting at Moore Stephens (WA), discusses his top tips for businesses to boost their cyber security, in light of recent scams. We have noticed a spike in scams relating to fraudulent online payments, including two cases where organisations suffered losses, he writes.

Weekend Feature

CARROLL & O’DEA'S MATHISHA PANAGODA ON FINE-TUNING A BALANCE BETWEEN MUSIC AND THE LAWLegalwise News Editor Caroline Tang interviews Carroll & O’Dea Associate Mathisha Panagoda about his professional cellist background and how balancing his musical commitments with full-time legal practice is a driving force behind his success as a lawyer. "When I was in high school, I remember specifically saying to my parents that I would never be a lawyer!" he reveals.

 

 

Thursday, 15 November 2018

Latest News

TARGETED DIVISION 7A AMENDMENTS COULD BRING INCREASED COMPLIANCE COSTS, DOUBLE TAXATION: Sladen Legal's Neil Brydges, Patricia Martins and Sam Campbell discuss Treasury’s proposed amendments to Division 7A, which, they argue, could come at a significant cost. Submissions in response to the Consultation Paper close 21 November.

DUTY OF CARE BREACHED BUT WRONGFUL BIRTH CLAIM FAILS: Barry Nilsson Insurance and Health Special Counsel Melinda Drew discusses the decision in Nouri v Australian Capital Territory where the plaintiffs failed in their suit for the wrongful birth of their severely disabled child, even though a breach of duty of care had been found. The plaintiff parents argued they would have terminated the pregnancy if they had known of the disability. 

NEW LONG SERVICE LEAVE REGIME BRINGS WELCOME CHANGE: HLB Mann Judd Partner Michael Gummery and Audit Manager Leonze Downs discuss the new Long Service Leave Act 2018 (Vic) which began this month. The new legislation may be fairer and more flexible for women, parents and carers, they write.

ANOTHER AUDITOR LIABLE FOR SMSF INVESTMENT LOSSES - RYAN WEALTH HOLDINGS PTY LTD: Tracey Scotchbrook, SMSF Specialist Advisor and Director of Superology, discusses the latest case involving an SMSF auditor being found liable for investment losses suffered by a Self-Managed Superannuation Fund. The decision in Ryan Wealth Holdings Pty Ltd v Baumgartner has some similarities to a recent case, Cam & Bear Pty Ltd v McGoldrick, she writes.

Industry Developments

DO EMPLOYEES HAVE A RIGHT TO TAKE SMOKE BREAKS? MDC Legal lawyer Madeleine Brown discusses the legal ins and outs of workers taking smoke breaks, with reference to the case of Bajada v Trend Windows and Doors Pty Limited [2018] FWC 5937, where an employee was sacked for flouting their employer's smoke break policy.

PROPER CONDUCT IN MARKETING AND COMMUNICATIONS: Norton Rose Fulbright Partner Georgina Hey and Associate Isobel Taylor, in the first of a two-part series on advertising regulations and trends, discuss advertising definitions and what requirements apply in each situation.

PLUGGING GAPS IN BUSINESS SUCCESSION PLANNING: Shadforth Insurance Specialist Kunaal Parbhoo, in the final article of his three-part series on the problem of under-insurance in Australia, discusses how an often overlooked part of business ownership is keeping the end in mind. Using life insurance to fund a business exit strategy is a popular option, he writes. 

ASIC BANS EX-FINANCIAL SERVICES REPRESENTATIVE AFTER SUPERANNUATION STEALING CONVICTION: ASIC has permanently banned Mr Craig James Wilson from providing financial services and engaging in credit activities, after he was convicted in the District Court of Western Australia of four counts of stealing.

Ask An Expert

CHALLENGES WITH OPEN PLAN OFFICES, HOT DESKING: Leadership Coach and Business Psychologist Jasbindar Singh discusses how open plan offices affect different personality types and how "setting up shop” every day in hot desking environments can cause stress. Generally, more introverted workers struggle with the constant activity around them in an open plan office, she writes. 

ENRON AND YOUR ETHICAL COMPASS: WOULD YOU SACRIFICE VALUES AND INTEGRITY FOR MONEY? Stephen Drain, Partner at PwC, revisits the Enron scandal and asks readers to check their ethical compass. Many white collar criminals don't necessarily start out as crooks, but a combination of circumstances led them to flout the law, he writes.

ENGLISH HIGH COURT IN DALAMD: WHEN CAN A BROKER ARGUE THE ASSURED’S CLAIM SHOULD BE AGAINST THE INSURERS? Duncan Cotterill Partner Jonathan Scragg and Special Counsel Professor Rob Merkin, QC, discuss a recent decision in the English High Court, Dalamd Ltd v Butterworth Spengler Commercial Ltd, which determined an important and previously unresolved issue on insurance brokers. The facts are complex, they write.

 

 

Thursday, 8 November 2018

Latest News

ATO DATA MATCHING TO CRACK DOWN ON SHARE INCOME: Adrian Abbott, of Sydney Tax Advisory, and Gregory Ross, of Eakin McCaffery Cox, discuss the latest on how the ATO is cracking down on undeclared income through data matching. The Tax Office has announced it will keep an eye on income and capital gains on the sale of shares, they write.

AUSTRALIAN FINANCIAL COMPLAINTS AUTHORITY OPEN FOR BUSINESS: David Huggins, principal of Huggins Legal, discusses what effect the AFCA might have on legal practitioners. The most likely source of increasing disputes in the short-term will be disputes about lending to make residential property investments, he writes.

SPECIAL LEAVE GRANTS BY HIGH COURT AT 10-YEAR LOW: Melbourne Law School Professor Jeremy Gans analyses the numbers from the High Court and finds that last month, special leave grants were at their lowest in a decade. The drop in grants appears to be part of a broader pattern of the Court hearing fewer and fewer cases, he writes.

ASIC WELCOMES $9M PENALTIES AGAINST FINANCIAL SERVICES BUSINESS OVER BREACHES: A Melbourne-based financial services and credit business has been ordered by the Federal Court to pay penalties of $8,980,000 after it engaged in numerous contraventions of financial services, credit and consumer protection laws.

Industry Developments

AVOID A NASTY SURPRISE - LANDHOLDER DUTY CAN APPLY IN UNEXPECTED SITUATIONS: Matthew McKee, Partner at Brown Wright Stein, discusses how private landholder duty can apply in unexpected circumstances in NSW. The potential for such duty hinges on two concepts - ‘landholder’ and ‘relevant acquisition’ – and these are extremely broad, he writes.

TIME'S UP FOR TAX-FREE INSTAGRAMMABLE FAME: Norton Rose Fulbright Partner Georgina Hey and Associate Isobel Taylor explore the taxable "Insta value" of publicity-seeking celebrities who use a separate entity to cash in on their image rights. In bad news for these individuals, major changes to how they are taxed will start next financial year, they write.

AVOID AN OFFER OF COMPROMISE NOT BEING CONSIDERED A COMPROMISE: HWL Ebsworth Partner Rebecca Hosking and Paralegal Edward Basha discuss circumstances where an offer is and is not a compromise, with reference to the NSW Uniform Civil Procedure Rules and recent cases of Dr Leo Shanahan v Jatese Pty Ltd [No 2] and South Western Sydney Local Health District v Gould (No 2).

Ask An Expert

FROM CCTV TO BODY CAMERAS, IS WORKPLACE SURVEILLANCE LAWFUL? MDC Legal Senior Associate Nikita Barsby and Associate Renae Harg discuss the growing accessibility of surveillance technology and whether it's legal in the workplace. Monitoring an employee’s activities in the workplace, without their consent, will likely breach legislation relating to surveillance devices, they write.

CLIENTS COMMONLY NEGLECT PLANNING FOR DEATH, TAXES: James Tng, Partner and Director at Moore Stephens, discusses key areas which clients overlook as they age. Companies, trusts and super funds are more commonplace now, and clients should be aware these generally continue to run beyond death, he writes.

LEADING THROUGH TIMES OF CHANGE AND UNCERTAINTY: Leadership Coach and Business Psychologist Jasbindar Singh discusses how great leaders can lead and live through constantly changing times. When the unexpected happens, it invariably throws us and we react, she writes.


Thursday, 1 November 2018

Latest News

AUTOMATED ATO 'DECISION' LETTER GENERATES UNCERTAINTY AFTER HIGH COURT BID FAILS IN PINTARICH: Sladen Legal Associate Sam Campbell discusses the opportunity for the ATO arising from a Clayton's decision. In Pintarich v Deputy Commissioner of Taxation, the taxpayer sought to challenge, unsuccessfully, whether a letter from the ATO, which purportedly remitted the taxpayer’s general interest charge, amounted to a "decision" by the Commissioner, he writes.

WHAT THE NEW FAST-TRACKED SMALL BUSINESS TAX CUTS MEAN FOR YOUR BUSINESS: Michelle Maynard, Partner at Carbon Accountants and Business Consultants, discusses the SME tax cuts which are on their way soon, following the passing of new legislation in Federal Parliament last month. Corporate SMEs, with an annual turnover of up to $50 million, will soon pay a flat tax rate of 25%.  

NEW THREE-YEAR VALIDITY PERIOD FOR GIFT CARDS SOLD IN AUSTRALIA: Allens Partner Jacqueline Downes and Associate Sarah Rodrigues discuss the passing of the Treasury Laws Amendment (Gift Cards) Bill 2018 (Cth) into law, which introduces a new validity period for Australian gift cards. The Government's decision to impose a mandatory validity period of three years is an attempt to strike a balance between consumer welfare and businesses' liabilities, they write.

Industry Developments

CAN AN EMPLOYER DISMISS AN EMPLOYEE WHO HAS MADE A VEXATIOUS OR BASELESS COMPLAINT? MDC Legal lawyer Gemma Little discusses whether an employee can be dismissed for making a vexatious or baseless complaint in the workplace. The employer will likely need to divert considerable resources away from the business to respond to, investigate and manage the complaint, and it is likely to be a stressful and destabilising matter, Gemma writes.

CHURCH NEGLIGENT IN RISK ASSESSMENT FAILURE AFTER GO-KARTING INJURY: Barry Nilsson insurance law solicitor Andrew Clarke discusses the recent decision in Apostolic Church Australia Ltd v Dixon, where a church was found to be negligent because it failed to conduct a proper risk assessment of a go-kart event. This highlights the importance of undertaking a thorough risk assessment, Andrew writes.

UNDERSTANDING THE LIQUIDITY CHALLENGE FACED BY SMSF TRUSTEES: Shadforth Insurance Specialist Kunaal Parbhoo, in the second of a three-part series "Shedding Light on Financial Exposure" for Legalwise News, continues exploring the under-insurance problem in Australia and specifically, the liquidity problems which SMSF trustees face. Kunaal previously wrote that we are over-reliant on Government, under-insured and financially exposed.

HOW CHARITABLE COMPANIES CAN ACHIEVE A 'BEAUTIFUL' CONSTITUTION - PRACTICAL TIPS AND HELPFUL PROCESSES: Emil Ford Lawyers’ Joseph O’Mara, Associate, revisits the key points from his recent presentation at Legalwise’s annual Charities and Not-For-Profits Symposium, where he encouraged charities to strive for a "beautiful" constitution. A charity’s constitution is its fundamental document, he writes.

Ask An Expert

BROKEN TRUST IN BUSINESS AND PERSONAL RELATIONSHIPS: Leadership Coach and Business Psychologist Jasbindar Singh discusses the betrayal of trust in business and personal relationships. Good relationships are based on trust; we like to interact and do business with people we feel comfortable with and have some degree of trust and rapport with, she writes.

CAN PEOPLE WHO LACK MENTAL CAPACITY OR LIVE OVERSEAS, OPERATE AN SMSF? Legal Consolidated Barristers and Solicitors’ Adjunct Professor Dr Brett Davies discusses whether such people can operate a Self-Managed Superannuation Fund. Failure to satisfy specific criteria will lead to an SMSF being declared non-complying and taxed up to 47 per cent, he writes.

KNOW YOUR BLOCKCHAIN FROM YOUR BITCOIN - DISTRIBUTED LEDGER TECHNOLOGY EXPLAINED: Piper Alderman Partner Michael Bacina deciphers the hype around distributed ledger technology and discusses the ins and outs of Blockchain. Cryptocurrencies such as Bitcoin are but one use of Blockchain technology, much as email is a useful application built on top of internet technology, he writes.

 

 

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