On 9 May 2023, Treasurer Jim Chalmers handed down the Federal Budget 2023-24.
Detailed below is a summary of the significant tax measures, and a consideration of the announced measures in greater detail.

On 9 May 2023, Treasurer Jim Chalmers handed down the Federal Budget 2023-24.
Detailed below is a summary of the significant tax measures, and a consideration of the announced measures in greater detail.

Andrew Hudson, Partner of Customs & Trade at Rigby Cooke Lawyers, recently returned from a two-week visit to the European Union (EU), the United Kingdom (UK) and the United States (US). This was Andrew’s first substantive trip overseas since the Covid-19 pandemic. It allowed him to reconnect in person with overseas clients and engage with representatives of the Australian and Victorian governments to discuss initiatives and opportunities overseas.

The Australia-United Kingdom Free Trade Agreement (AUKFTA) is set to commence on 31 May 2023, as announced by the Hon. Anthony Albanese MP, Prime Minister of Australia, during his trip to the United Kingdom yesterday.

The international supply chain has experienced significant turmoil across the past few years from the combined effects of the Covid-19 pandemic, the conflict in Ukraine and the trade disputes between China and many developed nations.

There are many myths and misunderstandings surrounding Wills and estate planning, which often come from television shows and movies. This can lead to misconceptions and half-truths when people attend to their own estate planning, or when dealing with the estate of a deceased family member or friend.

The Unfair Contract Terms regime (UCT) is intended to prevent businesses with a stronger bargaining position from relying on unfair terms in standard form contracts with consumers and/or small businesses.

Rigby Cooke Lawyers is pleased to announce that six of our esteemed partners across six practice areas have been recognised in the 16th edition of The Best Lawyers in Australia™.

The types of controls imposed on those in the supply chain who are licensed by the Australian Border Force (ABF) or other government agencies is a contentious topic. There has been extensive commentary on the obligations imposed, and the significant increase in obligations imposed, on licensed customs brokers (LCBs).

Rigby Cooke Lawyers is pleased to announce that Rhodie Anderson, Partner, and our Planning & Environment practice have been recognised for their exceptional work in the Doyle’s Planning & Environment Guides for Victoria, 2023.

A WorkSafe inspector (inspector) visits a workplace if there has been a safety incident resulting in an injury or fatality, or alternatively in the case of a ‘near miss’, where nobody has actually been injured.

In recent times, the global supply chain has experienced a series of unanticipated strains. The combined effect of the Covid-19 pandemic, shipping congestion, protectionist political actions, lack of product and the conflict in Ukraine caused many in the supply chain to question how global trade may be conducted in the future.

While many people make a Will thinking they can leave their estate assets, including their superannuation benefits, to any person they choose, the Superannuation Industry (Supervision) Act 1993 (Cth) (Act) defines who qualifies to receive a superannuation death benefit following the death of a fund member.

During settlement discussions, it is commonplace for offers and counteroffers to be made between rival parties. While settlement offers are usually reduced to writing in a letter or formal Offer of Compromise, they are often communicated verbally or via email. These seemingly ‘less formal’ modes of communication can create a situation where one party asserts that a legally enforceable settlement agreement has been made, while the other says it has not.

The international supply chain has experienced significant turmoil across the past few years from the combined and simultaneous effects of the Covid-19 pandemic, the conflict in Ukraine and the trade disputes between China and many developed nations.

There has been an increase in investigations by the Australian Taxation Office (ATO) into superannuation guarantee compliance within the transport and logistics industry.

Rigby Cooke Lawyers is pleased to announce that Sam Eichenbaum, Senior Consultant, and our Workplace Relations practice have again been recognised in the Doyle’s Employment Guides for Victoria, 2023.

Case note: Airmaster Corporation Pty Ltd v Mohtadi [2022] VSC 822

Two frequently asked questions we receive from our clients with respect to superannuation are:

Over the past years, the issue of sanctions globally has come to the forefront of public and government discussion largely due to the ongoing conflict in Ukraine. Many businesses that had never previously encountered the issue were forced to deal with sanctions compliance matters.

On 16 December 2022, Attorney-General Mark Dreyfus announced the federal government’s plan to abolish the Administrative Appeals Tribunal (AAT) and replace it with a new administrative review body. The reasons for the proposed abolition were that the AAT had become too politicised through politically motivated appointments of AAT members, which rendered the tribunal dysfunctional.

The Australian Federal Parliament has been busy with several critical issues since coming into office in the second half of 2022, including the introduction of new legislation which will be of interest to many in the Customs & Trade, and Transport industries.

Dealing with the loss of a loved one is enormously difficult. It is even more difficult when there is an issue regarding the potential decline in the cognitive function of that loved one.

Rigby Cooke Lawyers’ Corporate & Commercial group advised hotel investor and developer, Mazen Tabet and the Tabet Group, in the successful acquisition of the Lyall Hotel and Spa in South Yarra.

The European Commission recently passed legislation that will establish a framework for a trade single window (TSW), which raises the question ‘what is Australia doing?’

An attorney appointed to manage the financial and legal affairs of a principal has legislative duties they must adhere to. When an attorney breaches these duties and causes financial loss to the estate of the principal, what actions can be taken?

The Australian and Indian governments have confirmed that they have completed all necessary domestic ratification processes and that the Australia-India Economic Cooperation and Trade Agreement (AI-ECTA) will enter into force on 29 December 2022.

A discretionary trust, more commonly known as a ‘Family Trust’ is a common investment vehicle used by families and family business owners around Australia to hold assets or to run their family business.

On 27 October 2022, the Fair Work Legislation Amendment (Secure Jobs, Better Pay) Bill 2022 (Bill) was introduced into Federal Parliament and was amended on 9 November 2022. The Bill is complex and contains the most extensive proposed changes to the Industrial Relations/Workplace Relations system since the Fair Work Act 2009 (Cth) (FW Act) was introduced in 2010. If passed, it will have significant implications for employers of all sizes, across all industries.

It has been a busy few weeks in the Australian Federal Parliament. The Joint Standing Committee on Treaties (JSCOT) issued its reports on proposed treaty action for the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland (AUKFTA) on 16 November 2022, and for proposed treaty action for the Australia–India Economic Cooperation and Trade Agreement (AI–ECTA) on 18 November 2022.

There is now less than 12 months to review your business’s standard-form contracts for unfair contract terms (UCTs) to avoid contravention of the Australian Consumer Law in Schedule 2 of the Competition and Consumer Act 2010.

A recent decision of the High Court of Australia has confirmed that members of self-managed superannuation funds (SMSFs) can make binding death benefit nominations (BDBNs) which do not have to be witnessed, and do not expire or lapse, subject to the terms of the trust deed of their SMSFs.

We are delighted to announce that Rigby Cooke Lawyers has renewed its support of the Australian Manufacturing Technology Institute Limited (AMTIL) as its exclusive legal services Corporate Partner for a further two years.

With 2022 almost at an end, there are already a few issues arising for licensed customs brokers and freight forwarders going into 2023.

On 27 October 2022, the Fair Work Legislation Amendment (Secure Jobs, Better Pay) Bill 2022 (the Bill) was introduced into Federal Parliament. The Bill is complex and contains the most extensive proposed changes to the Industrial Relations/Workplace Relations system since the Fair Work Act was introduced in 2010. If passed, it will have significant implications for employers of all sizes, across all industries.
The key changes relate to enterprise bargaining, pay equity, sexual harassment, flexible work arrangements, fixed term contracts, and various other changes.
This Bill is currently in the Parliamentary process and may be subject to change after further consultation and debate.
Provided below is a summary of the proposed changes outlined in the Bill and the Respect@Work Bill, as well as the new Paid Family and Domestic Violence Leave Act.

On 25 October 2022, Federal Treasurer Jim Chalmers handed down the Budget of the newly elected Government for 2022-23.

Currently, there is significant work being conducted around the world aimed at modernising and facilitating trade. Part of that work includes attempts to ‘digitise’ the process by moving away from the use of paper-based trading documents in the supply chain and the adoption of ‘blockchain’ processes.

The Fair Work Ombudsman (FWO) succeeded in seeking a penalty against the operator of a freight distribution business for a failure to comply with a Compliance Notice.

Andrew Hudson, Partner in our Customs and Trade practice, discusses the judgements and legal developments addressed at the recent International Forwarders and Customs Brokers Association of Australia (IFCBAA) continuing professional development (CPD) forums.

On 30 September 2022, the Prime Minister announced that National Cabinet agreed that from Friday 14 October 2022 there will no longer be a mandatory isolation period for COVID-19. Premier Daniel Andrews has announced that Victoria’s pandemic declaration will come to an end at 11.59pm on Wednesday 12 October, so mandatory isolation will end one day earlier in Victoria.

The Federal Court’s recent landmark decision in ASIC v RI Advice Group Pty Ltd [2022] FCA 4961 raises the bar for companies and directors on the importance of adequate cybersecurity protection after it imposed costly remedial orders on a financial services provider for failing to maintain adequate cybersecurity risk management systems.

Rigby Cooke Lawyers is pleased to announce that Partner Rachael Grabovic, Special Counsel Christian Teese and our Wills, Trusts & Estates team have again been recognised in the Doyle’s Wills & Estates Guides for 2022.

Andrew Hudson, Partner in our Customs and Trade practice, looks at recent reports from the Productivity Commission (PC) on Australia’s trade performance.

The Productivity Commission (PC) has finally released its draft report as part of its inquiry regarding the Australian Maritime Logistics System.


The Federal Government’s ‘Enterprise Tax Plan’ has seen a gradual reduction in the corporate tax rate applying to small and medium-sized companies over recent years. The reduced corporate rates were previously 27.5% from the 2017-18 to 2019-20 income years, and 26% in the 2020-21 income year.

All too often, we come across situations where businesses fail to properly protect their brands which include trading names and logos.

New Zealand (NZ) has landed its free trade agreement (FTA) with the European Union (EU) just ahead of Australia’s deal with the EU, writes Customs & Trade law expert Andrew Hudson.

On Friday 5 August 2022, the Productivity Commission (PC) released its results of two major studies which assessed the level of government assistance to trade and industry for 2020-2021, namely the Trade Assistance Review and the Nuisance Costs Research — a separate, although related research paper into the nuisance costs of tariffs.

We have observed a recent increase in State Revenue Office (SRO) investigations regarding payroll tax compliance.

We have previously written on the difficult position of those operating and working in premises licensed by the Australian Border Force (ABF) for the holding of goods pending entry into home consumption, which goods are still treated as being subject to ‘customs control’.

The Supreme Court of Victoria recently handed down its much-anticipated decision in Slea Pty Ltd v Connective Services Pty Ltd (No 9) [2022] VSC 136.

Customs & Trade law expert Andrew Hudson discusses the tightening of the ‘fit and proper’ regime at licensed places.

On 22 May 2022, the Supreme Court of South Australia handed down a decision in Cleanaway Operations Pty Ltd v Phillip Hanel (Commonwealth: Comcare) [2022] SASC 52 upholding the conviction of Cleanaway Operations Pty Ltd (Cleanaway) for offences under section 32 of the Work Health and Safety Act 2011(Cth) (Act).

On 1 July 2022, the Victorian Civil & Administrative Tribunal (VCAT) introduced its new Fast Track List.


Rigby Cooke Lawyers is delighted to announce the promotions of Angela Foudoulis and Séamus Ryan to Special Counsel, effective 1 July 2022.

The Australian Labor Party (ALP) proposed a number of amendments in the workplace and industrial relations space which, given the election outcome, the Albanese government is likely to pursue.

On 15 June 2022, the Fair Work Commission handed down its 2022 Annual Wage Review decision.

It is difficult to determine exactly what may arise now the election has taken place, given that there was minimal commentary on trade and border issues during the election campaign.

Andrew Hudson lists the important things the new federal government needs to pay attention to in the international trade space.

In a recent decision1, the Supreme Court of Victoria has found that Viterra2 and its parent company Glencore3 engaged in misleading or deceptive conduct during their $420 million sale of a malting business, Joe White Maltings Pty Ltd (Joe White), to Cargill4.

We are delighted to share the news that our Workplace Relations team has recently been appointed by the Victorian Transport Association (VTA) to provide a workplace and industrial relations advisory service to members of the VTA and the Australian Road Transport Industrial Association (ARTIO).

The Australian Tax Office (ATO) is ramping up its collection of overdue tax payments, including by serving Director Penalty Notices (DPNs) which were largely held in abeyance during the COVID-19 pandemic.

The Full Bench of the Fair Work Commission (FWC) formed the provisional view on 16 May 2022 that modern awards should contain an entitlement to 10 days of paid family and domestic violence leave (FDV).

The Federal Court recently handed down a decision in respect of the attempt by TerraCom, an Australian resources and energy company, to seek a declaration that a report seized by the Australian Securities and Investments Commission (ASIC) during an investigation was subject to legal professional privilege (Report).

Customs & Trade law expert Andrew Hudson provides a summary of recent and still-under-negotiation trade pacts and analyses their significance.

Rigby Cooke is pleased to announce that for the third consecutive year, two of our Partners, Andrew Hudson and David McLaughlin, have been included in their respective areas in the Best Lawyers in Australia rankings for 2023.

Please note that this was prepared in the middle of March 2022, before our other updates on more recent developments in sanctions and trade controls. It is provided by way of providing more detail on the background on the basis for these measures.
The war in Ukraine is upending world trade, and there is no sign of an end to the disruption, Andrew Hudson writes.

I have previously written regarding fundamental changes to Australia’s sanctions regime, from implementing United Nations (UN) sanctions through to the adoption of our own Autonomous Sanctions and more lately, the creation of the new Thematic Sanctions.

Have you ever read something and thought, “I’m not sure what that means” or ‘is that really correct”? Welcome to our series of quickfire interviews that attempt to unravel those interesting words and phrases.
In this edition, we speak to Wills, Trusts & Estates Special Counsel Christian Teese, who talks to us about the word he finds interesting, intermeddling.

After a long series of false starts, Australia and India have finally completed the first stage of a two-stage process that will result in a full Australia-India Comprehensive Economic Cooperation Agreement (AICEPA) towards the end of 2022.

On 29 March 2022, the Treasurer handed down the Australian Federal Budget for 2022-23 (Budget).

On 29 March 2022, the Treasurer handed down the Federal Budget for 2022-23.

Have you ever read something and thought, “I’m not sure what that means” or ‘is that really correct”? Welcome to our series of quickfire interviews that attempt to unravel those interesting words and phrases.
In this edition, we speak to Corporate & Commercial Partner and Intellectual Property practice lead Ian Rosenfeld, who talks to us about the word he finds interesting, sign.

Almost 6 years ago, as part of the 2016-17 Federal Budget, the Government announced that it would make amendments to improve the operation of Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936). The Government reiterated this intention in the 2018-19 Federal Budget, also clarifying that it will ensure that unpaid present entitlements (UPEs) come within the scope of Division 7A.

Have you ever read something and thought, “I’m not sure what that means” or ‘is that really correct”? Welcome to our series of quickfire interviews that attempt to unravel those interesting words and phrases.
In this edition, we speak to Wills, Trusts & Estates Associate Marcus Schivo, who talks to us about the word he finds interesting, forfeiture.

Customs & Trade law expert Andrew Hudson takes a look at the increasing importance of environmental, social and governance (ESG) considerations and the consequences for industry.

Rigby Cooke Lawyers’ Planning & Environment team have again been recognised for their exceptional work in the Victorian planning space.


Rigby Cooke Lawyers is pleased to announce that our Workplace Relations team has again been recognised for their outstanding work in Employment Law in Victoria.

The Russian military invasion of Ukraine has met almost universal opposition and condemnation from around the world through commentary, protest and by way of the imposition of economic sanctions and other restrictions by countries, including by Australia.

Rigby Cooke Lawyers’ Partner Andrew Hudson has been recognised by Who’s Who Legal (WWL) for the second consecutive year as a “Recommended Lawyer” in their Global Trade & Customs list 2021.

Customs & Trade lawyer Andrew Hudson takes a look at how the laws governing trade in Australia have grown and changed over the years.

Two related decisions handed down by the High Court of Australia on Wednesday 9 February 2022 continue the approach of the Court enunciated in the Workpac v Rossato [2021] HCA 23 (Rossato) decision handed down last year giving primacy to the terms of the written contract to determine the nature of the relationship between the parties.

Further to our previous alerts, the Commercial Tenancy Relief Scheme is now extended to cover the period from 16 January 2022 to 15 March 2022.

An Advance Care Directive (ACD) allows you to plan for your medical treatment when you do not have the capacity to consent to or refuse medical treatment.

Have you ever read something and thought, “I’m not sure what that means” or “is that really correct”? Welcome to our series of quickfire interviews that attempt to unravel those interesting words and phrases.
In this edition, we speak to Workplace Relations Senior Consultant Sam Eichenbaum, who talks to us about the phrase he finds interesting, Effluxion of time.

The Victorian Government has again extended Mandatory Vaccination requirements for workers and operators of specified facilities from 11.59pm 12 January 2022 under the Pandemic Orders1.

Andrew Hudson explains what the thematic sanctions reforms passed by the Australian Parliament means for your business.

Back in June 2021, I provided an update regarding the release of the “Agreement in Principle” between Australia and the United Kingdom (UK) as to the proposed content of the Australia-United Kingdom Free Trade Agreement (AUKFTA). The intent of releasing the “Agreement in Principle” was to demonstrate early outcomes from negotiations for the AUKFTA and maintain interest in both countries.

The Victorian Government has now extended Mandatory Vaccination requirements for workers until 12 January 2022 under the new suite of Pandemic Orders1.

The payroll tax liability of many Victorian businesses is set to increase due to the introduction of the Mental Health and Wellbeing Payroll Tax Surcharge (the surcharge) from 1 January 2022.

Customs & Trade law expert Andrew Hudson takes a deep dive into what developments are on the horizon for the new year.

The Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021 (the Act) received Royal Assent on 30 November 2021.

A recent decision of the NSW Civil and Administrative Tribunal (NCAT) is anticipated to increase the risk of payroll tax audits of medical and healthcare practices which use service entities to provide administrative services to practitioners.

Welcome to our series of HR interviews with Workplace Relations Associate Stephanie Shahine, who answers some of the most commonly asked questions by HR managers regarding employees’ legal entitlements and employers’ health and safety requirements.

We have previously written on the topic of legislation and practice overseas (especially the United States) enabling goods produced by “forced labour” to be seized at the border and destroyed.

Who and how to appoint your attorneys.

Under the new COVID-19 Mandatory Vaccination (Workers) Directions (Directions) issued on 18 November, workers are now required to provide a current COVID-19 digital certificate as ‘acceptable certification’ to prove an exemption from the Mandatory Vaccination requirements (Vaccination Requirements).