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Welcome Insights The Federal Court has recently issued a clarifying judgment on the classification of unpaid present entitlements (UPEs) involving trusts and private companies. In a definitive shift, the court has ruled that UPEs should not be treated as deemed dividends under the stringent regulations of Division 7A of the Income Tax Assessment Act 1936.… Continue reading Decoding UPEs: Understanding the Federal Court’s Decision and Its Impact on Tax Strategies for Trusts and Private Companies

Can a Positive Drug Test Alone Justify Termination? A Deep Dive into Workplace Policies and Legal Implications Managing employee conduct in the workplace is a challenging task, particularly when issues like drug use arise. Employers often face the difficult question: is a positive drug test enough to justify dismissing an employee? While it may seem… Continue reading Is a Positive Drug Test Enough for Dismissal?