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Member Articles


Does it Pass the Smell Test? When a Contractor is Actually an Employee.

In Episode 13 of our Employment Law for the Time Poor podcast, Professor Andrew Stewart and Emily Haar consider four recent cases on the vexed issue of whether a worker is an independent contractor or an employee. As th ...

Proposed NSW Build-to-Rent Tax Concessions

Authors: Margot King, Samantha Gou, Vivian Ngo A recent bill introduced into the NSW Parliament will, if passed, improve the tax settings for build-to-rent developments by offering land tax concessions and surcharge lan ...

The High Court Has Handed Down its Decision in Mondelez and Good Sense Has Prevailed

Earlier today, the High Court handed down its decision in Mondelez v AMWU [2020] HCA 29. The High Court’s decision means a “day” of personal leave is an average day for the worker not the specific day of absence. T ...

Faceless Assessment and Faceless Appeals Scheme Introduced by Income Tax Department

Prime Minister’s announcement of 13th August 2020 comprises of reforms in respect of following four broad areas of work of Income Tax department: 1. Taxpayer’s Charter, 2. Faceless Assessment Scheme, 3. Expansion ...

Uruguay - Merger Control - New Rules

On July 15, 2020, Uruguay laid down new regulations aimed at putting into effect recently enacted merger control legislation. Under the new regime, prior authorization is required where the cumulative invoicing (in Urugu ...

Tax Tools to Spur Sustainable Growth in the Next Wave of COVID-19 Relief Legislation

Author: Mark Everson, Former IRS Commissioner and alliantgroup Vice ChairmanPublished in Tax Notes Congress is to be commended for moving swiftly this spring to mitigate economic fallout from COVID-19, but the pandemic ...

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