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Member Articles


Natural Persons Only: Federal Court Clarifies Superannuation Entitlements in Jamsek v ZG Operations Australia

In Jamsek v ZG Operations Australia Pty Ltd (No 3) (Jamsek No 3) [1] the Full Federal Court confirmed that only natural persons are entitled to superannuation guarantee contributions, which excludes workers providing ser ...

Changes to Labour Legislation: Compensation Funds

Law No. 13/2023 of 3 April, amends the Labour Code and related legislation. Regarding Compensation Funds, although it does not make any changes to the respective legal regimes, the entry into force has significant impact ...

The Solidarity Wealth Tax for High-Net-Worth Individuals in Spain

In Spain, with the entry into force, on December 28, 2022, of Law 38/2022, a new tax has been introduced, called "Impuesto de Solidaridad a las Grandes Fortunas." Basically, this is a temporary welth tax for high-net-wo ...

Federal Government Goes Full Throttle Into Vehicle Electrification

Last week the Federal Government released an Australian first to further its commitment in the transition into a decarbonised transport system – the National Electric Vehicle (NEV) strategy. This strategy aims to incre ...

AML/CTF Regime Set for a Shake Up

The Australian Government has announced a consultation to reform Australia’s anti-money laundering and counter-terrorism financing (AML/CTF) regime following the Senate’s report released in March on the ‘The adequa ...

UK Right to Work Checks – Updates 2023

The UK government recently updated its guidance on right to work checks. This guidance, if implemented correctly, provides a statutory excuse (legal protection) against a civil penalty if found to be unknowingly employin ...

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