Articles

Australia's tax information and exchange agreement

Australia, together with other members of the Organisation for Economic Co-operation and Development (OECD), has entered into Tax Information and Exchange Agreements (TIEAs) with a number of...

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New Australia - NZ double tax agreement

The International Tax Agreements Act (No. 1) 2010 (Cth) has enacted into Australian domestic law Australia...s new Double Tax Agreement with New Zealand (DTA). This article highlights some of the...

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Going above and beyond: s 439A report leads to removal of liquidators

In Independent Cement and Lime Pty Ltd v Brick and Block Company Ltd (in liquidation) (receivers & managers appointed) [2010] FCA 352, Justice Finkelstein considered the duty of voluntary...

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Aftershocks of High Court OHS Decision

The High Court of Australia...s decision in Kirk v Industrial Relations Commission; Kirk Group Holdings Pty Ltd v WorkCover Authority of New South Wales will have a significant impact on the way in...

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