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Member Articles


Data Analytics: The Future is Already Here

If you type “What is the future of audit?” into Google (other search engines are available) there are a range of themes and opinions evident. One prediction is the break-up of the dominance held by the global audit f ...

Update on General Access Concessions

Slowly we are receiving more clarity from ServiceNSW, however, it is not a clean and clear process with conflicting information and guidance being received. Service type arrangements – ServiceNSW have updated the gu ...

Queensland Land Court Awards Costs Against Landholder

Introduction In the recent Land Court decision of Hail Creek Coal Holding Pty Limited & Ors (Hail Creek) v Michelmore (Mr Michelmore) (No 2)1 (Hail Creek (No 2)), the Land Court ordered Mr Michelmore to pay Ha ...

Inter-Connected, Interlaced, and Sequential Technical Services Under a Unified Agreement Constitutes a Permanent Establishment in India

Recently, one of the tax tribunals in India dismissed the appeal filed by Telenor ASA (taxpayer) for AY 2010-11 and held that providing Inter-connected, interlaced, and sequential technical services under a unified agree ...

“Exemplary” Investigation Process Still Results in Successful Workers Compensation Claim

An employer has failed to rely on reasonable management action to defend against a workers compensation claim as the investigation process was considered unfair despite the Member presiding over the hearing calling it ...

The Do’s and Don’ts of Workplace Investigations

Workplace investigations involve several (and often complex) procedural and substantive requirements and considerations which are easy to get wrong. Consequently, an investigation can be a source of risk to an employer ...

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