News & Insights

On Tuesday 6 October 2020, the Federal Government released its proposed budget for 2020-21, together with forward estimates of future receipts and expenses. As usual, most of the details had previously been formally announced or “leaked” previously but it is worth paying attention to a few issues. In doing so I have borrowed shamelessly from the exact words from the relevant budget text to ensure accuracy and only added additional commentary when the issue warrants that additional attention.

The Treasurer handed down the Federal Budget 2020-21 on 6 October 2020. Detailed below is an overview of the significant tax measures announced, followed by further information regarding each of these measures.

The Full Federal Court has held that land which was used to store tools and equipment was an active asset, enabling the taxpayer to access the small business Capital Gains Tax (CGT) concessions.

The pandemic period has been an extreme burden on the hospitality industry. The Victorian Commission for Gambling and Liquor Regulation (VCGLR) in conjunction with the Victorian Government has, in addition to its previous leniency on certain liquor regulations, agreed to support licensees with the opportunity to extend their trading footprint by seeking a temporary licence to trade outdoors for the duration of the COVID-19 period.

This article was first published in September 2020 by Daily Cargo News.

It seems counterintuitive but even as Australia struggles out of recession and pandemic, a number of lines have determined that the state of services through Port Botany, Sydney, require the imposition of an additional ‘congestion charge’ for a variety of reasons including the lack of overtime resulting from legally protected industrial action by stevedore employees at Port Botany.

This article was first published in September 2020 by Daily Cargo News.

One of the stories from the COVID–19 pandemic has been the surging numbers of goods being moved through e-commerce. The forced levels of isolation have caused consumers and corporates to resort to purchasing even more goods than ever online seeking urgent delivery.

This article was first published on 3 September 2020 by AMTIL.

The phrase ‘wage theft’ has been introduced into the Australian industrial landscape.

During these difficult times, it is important that all members of the supply chain remember their obligations under the Heavy Vehicle National Law (HVNL) and, in particular, their primary duty under the Chain of Responsibility (CoR) provisions. The potential financial and legal ramifications of failing to comply with those obligations can be significant as seen in a recent case in Queensland.

Late yesterday, the Coronavirus Economic Response Package (JobKeeper Payments) Amendments Bill 2020 (Bill) to extend the JobKeeper Payment scheme (JobKeeper) announced by the Federal Government in July 2020 was passed by Parliament after Labor and the Greens failed to win support for amendments.

The 7 September 2020 deadline for the Australian Tax Office (ATO) superannuation guarantee amnesty (the Amnesty) is fast approaching.

This article was first published in August 2020 by Daily Cargo News.

The Australian Commonwealth Constitution (the Commonwealth) has an interesting history including its development through a series of Constitutional Conventions between the representative of state governments and other interested parties.

Following the announcement made by Treasurer Tim Pallas on 20 August 2020, the Commercial Landlord Hardship Fund (Fund) has been created in recognition of small, private landlords who may not have the capacity to provide rent reductions to their tenants under the requirements of the Commercial Tenancy Relief Scheme (CTRS).

Today, Treasurer Tim Pallas announced that the Victorian Government will extend its moratorium on evictions and rental increases for both residential and commercial tenancies in Victoria until 31 December 2020. There will be some specific exceptions to this rule, the details of which are yet to be identified.

On Thursday 13 August 2020, the High Court handed down its much-anticipated decision in the “Mondelez” case. This matter involved an appeal by Mondelez against the Federal Court Full Court decision which effectively held that 10 days personal leave under the National Employment Standards was 10 days regardless of the ordinary hours worked on any day. For Mondelez, this meant that 12-hour shift workers could have 10 days of 12 hours of personal leave per year, equal to 120 hours of personal leave per year.

This article was first published in August 2020 by The Daily Cargo News.

In many countries, some participants in the private supply chain are licensed by government to undertake their roles.

This article was first published in August 2020 by AMT Magazine.

During the current pandemic, the focus of many has been on the manufacture of medical equipment required for the treatment of COVID-19 and their urgent movement through the international supply chain.

Consistent with the ever-changing workplace during this COVID-19 Pandemic, another new requirement has been introduced for employers.

Since 1 April 2020, in a significant extension to the director penalty regime, company directors are now personally liable for unpaid Goods and Services Tax (GST) (including luxury car tax and wine equalisation tax). The expansion of the regime was introduced as part of the Government’s broader reform of Australia’s corporate insolvency regime.

The Fair Work Commission (FWC) has today (Wednesday 22 July 2020) issued a statement that it has come to a provisional view that paid pandemic leave should be inserted into the Aged Care Award.

On 22 June 2020, the Australian Federal Government passed legislation setting out a legal framework for the introduction of a Director Identification Number (DIN) regime for directors.

As an island nation, Australia has always relied heavily on its ports, their wharves and other facilities as well as the associated land–side infrastructure including rail and road access, stevedore operations and empty container parks. Much of the national and international supply chain relies on the efficient operation of the sector.

This article was first published in July 2020 by The Daily Cargo News.

The Indonesia–Australia Comprehensive Economic Partnership Agreement is a positive development for the global free trade agenda writes Customs and Trade Partner, Andrew Hudson.

In the fourth of our Wills and Estates 101 series, we speak with Rigby Cooke Lawyers Wills and Estates Special Counsel, Christian Teese, to answer questions around your rights to challenge the validity of a Will.

On 24 June, we delivered a webinar to members of the CBFCA (now IFCBAA) which addressed, in part, the terms of the Indonesia Australia – Closer Economic Partnership Agreement (IA – CEPA) which is to commence on 5 July 2020, as well as the outcomes from the Australian Border Force (ABF) Goods Compliance Update from April 2020.

The Government has announced proposed changes to the foreign investment review framework to take effect 1 January 2021 following the temporary measures imposed in March 2020.

On 11 June 2020, the Brisbane’s District Court of Queensland convicted a scrap metal company of ‘industrial manslaughter’ following the death of a worker, and its two directors were each convicted of a less serious offence of ‘reckless conduct’.

Annual Wage Review Decision

On 19 June 2020, the Fair Work Commission handed down its 2020 Annual Wage Review Decision. The key elements of the decision are:

• the national minimum wage will increase by 1.75% from $19.49 to $19.84 per hour from 1 July 2020¹ ; and
• a 1.75% increase to full-time minimum wage rates in modern awards.

This article was first published in June 2020 by Thompson Reuters.

One of the fundamental roles of governments during the COVID–19 Pandemic has been to assist the movement of goods through the international and domestic supply chain as well as to support those providing services in that supply chain. While there has been an understandable focus on movement of Personal Protective Equipment (PPE) and related equipment and medication needed to assist in treatment of those affected by the Pandemic, that focus has not excluded the adoption of measures to assist trade in other goods adversely affected by the significant reduction in air and sea cargo options.

Due to the widespread economic impact of COVID-19 which has caused financial uncertainty for many businesses, contracts for the acquisition of goods or services may be cancelled in order to mitigate against further losses.

A data breach occurs when personal information is subject to unauthorised access or disclosure or if information is lost in circumstances where unauthorised access or disclosure is likely. A breach must be notified to the Office of the Australian Privacy Commissioner (OAIC) and all affected individuals when one or more individuals are likely to suffer serious harm as a result of the breach.

In the third of our Wills and Estates 101 series we speak with Rigby Cooke Lawyers Wills, Trusts and Estates practice lead, Rachael Grabovic, to answer questions around Superannuation death benefits.

The Australian Taxation Office (ATO) has recently released a Guidance Note (GN 2020/1) which contains information for employers, payroll software providers and intermediaries who may need to change the way they calculate their superannuation guarantee obligations.

The JobKeeper payment scheme was announced on 30 March 2020 with the objective of providing financial support to entities to assist with the impact of COVID-19. Since that time, there has been a significant amount of information released to explain the complex operation of the scheme, including Treasury Rules, Australian Tax Office (ATO) rulings and guidelines, together with amendments to the Fair Work Act 2009 to enable employers to temporarily vary work arrangements for eligible employees.

In a busy week for the courts and the Fair Work Commission (FWC), three significant decisions have been handed down related to COVID-19 issues. Brief summaries are set out below:

In the second of our Wills and Estates 101 series we speak with Marcus Schivo, a lawyer in our Wills, Trusts and Estates team, to answer common questions around Probate and what you need to do.

Turn your mind to the other businesses with which you share personal information – they may be based in Australia or overseas, they may receive personal information about a single customer (for example, to facilitate delivery of an order), or whole databases (for example, to carry out marketing campaigns or store your CRM).

There have been a number of developments in recent weeks that all transport and logistics operators with employees need to be aware of.

In the first of our introductory series which looks into the world of Wills, Trusts and Estates, we speak to Rosa Bazzanella a Senior Associate at Rigby Cooke Lawyers about some of the questions she frequently encounters in her work.

This article was first published on 12 May 2020 by Daily Cargo News.

I have previously written the effects of COVID-19 in the international supply chain as well as having presented at meetings and webinars. This included a recent webinar with the Customs Brokers and Forwarders Council of Australia, which was attended by more than 300 members.

It is a common misconception that ‘personal information’ is a reference to sensitive information like health, medical or financial information. This is not true. Personal information captures any information about an identifiable person. 

Recently we discussed how the COVID-19 pandemic has brought to the forefront the importance of having a Will and Powers of Attorney in place. It has also highlighted the challenges of arranging and executing these documents whilst in lockdown.

The worldwide impact of COVID-19, which has resulted in countries around the world shutting down their borders and international travel being banned, requires companies to operate online whenever possible.

One of the major tasks for government’s around the world are to adopt measures which may assist business to recover and thrive as they plan to move out of COVID– 9 restrictions. As much as national governments have committed to generally keep borders open, there remains the need to actively take action to ensure that commitments are met and that new initiatives are adopted to support further enhancements to the trade environment.

As Privacy Awareness Week 2020 draws to a close we reflect on what businesses can do to ‘Reboot your privacy’ as well as some current hot topics in the Australian privacy space:

• Many Australian businesses must disclose when they have been affected by a data breach
• While reputational damage is a critical risk for businesses, there is also the threat of monetary penalties of up to $2.1 million and orders of uncapped compensation
• A representative complaint – similar to a class action – has been made against Optus on behalf of a group of individuals affected by an alleged breach in 2019.

In further recognition of the difficulties faced by companies in meeting strict corporate compliance requirements in a COVID-19 environment, the Treasurer released yesterday a ministerial determination permitting company general meetings to be held virtually and modifying the way companies can execute documents.

We’re a small business. The Privacy Act and Notifiable Data Breach Scheme don’t apply to us.

Generally, businesses do not need to comply with the Privacy Act until their annual turnover reaches $3 million. However, some businesses are required to comply regardless of their size.

On Wednesday 29 April 2020, the Australian Federal Government and the Queensland Government announced that works on 22 jointly funded projects would be brought forward under the Roads of Strategic Importance (ROSI) initiative. The full announcement is available here.

The Victorian Government recently announced a range of tax relief measures in response to COVID-19 to assist landlords and businesses. The State Revenue Office (SRO) has now provided further guidance on these initiatives.

On 1 May 2020 the Victorian Government passed regulations for the COVID-19 Omnibus (Emergency Measures) (Commercial Leases and Licences) Regulations 2020 (the Regulations) giving substance to the National Cabinet Mandatory Code of Conduct (the Code).

• Privacy Awareness Week – an opportunity for all organisations to ‘Reboot your privacy’
• Organisations are responsible for the actions of their employees – this calls for innovation when ensuring the security of personal and confidential information in the “home office”
• To be effective, privacy and security arrangements must include appropriate training, clear and documented policies and procedures and management oversight.

The National Heavy Vehicle Regulator (NHVR) has accepted an enforceable undertaking from Laing O’Rourke Australia Construction Pty Ltd (Laing O’Rourke). This is the first enforceable undertaking of its kind to be accepted by the NHVR.

During the current pandemic, the focus of many has been on the manufacture of the medical equipment required for the treatment of COVID -19 and their urgent movement through the international supply chain.

On 8 April 2020, the Parliament passed legislation to give effect to the Government’s JobKeeper scheme and to amend the Fair Work Act 2009 (Cth) (FW Act) to give eligible employers greater flexibility to modify employees’ working hours, days, duties and location to minimise the impact of the COVID-19 pandemic on their business and seek to preserve jobs.

Court of Appeal Superannuation Case

Managing your own self-managed superannuation fund (SMSF) brings with it estate planning issues. In addition to contemplating who will be entitled to receive your superannuation death benefit on your death you must also consider who will take control of your fund if you were to lose capacity or die.

Rigby Cooke is pleased to announce that two of our Partners, Andrew Hudson and David McLaughlin have been included in the Best Lawyers in Australia rankings for 2021.

• ASIC has recently announced a one month extension for the lodgement of corporate reports
• Extension is available to unlisted entities.

Following on from our previous article regarding leasing rights and obligations during the current COVID-19 pandemic (COVID-19), there have been further developments announced by the Federal Government. If you are after a definitive answer, we’re not quite there yet, but we are getting closer. Code

• Landlords should register security interests on the PPSR in cash security deposits or cash bonds paid under a commercial or retail leases

Last night, the Parliament passed legislation to give effect to the Government’s JobKeeper scheme and to amend the Fair Work Act 2009 (Cth) (FW Act) to give eligible employers greater flexibility to modify employees’ working hours, days, duties and location to minimise the impact of the COVID-19 pandemic on their business and seek to preserve jobs. The legislation became law after receiving Royal Assent today.

Many employers seeking to take corrective action under the Superannuation Guarantee Amnesty (the Amnesty) may currently be so overwhelmed by the impacts of the COVID-19 pandemic that they do not consider they have the financial resources to apply for the Amnesty.

This article was first published on 6 April 2020 by Daily Cargo News.

At last, the UK has finally started its process to depart the European Union (EU). However, there is still some real uncertainty about what will remain at the end of the departure process.

In response to the adverse impact that the COVID-19 pandemic will have on Australian companies’ ability to hold annual general meetings (AGMs), ASIC issued a guidance note – 20-068MR on 20 March 2020 (Guidance):

The COVID-19 pandemic and the restrictions implemented by both Federal and State Governments to combat the pandemic have had a substantial impact on businesses and their employees.

On 1 April 2020, the Australian Federal Government announced a new financial package to support exports of seafood to overseas markets as well as to increase funding of the Export Market Development Grant scheme (EMDG). This is one of a series of financial support packages released as part of Australia’s response to the effects of the COVID-19 pandemic.

From 10:30 pm, 29 March 2020, the monetary thresholds for substantial interests attracting the obligation to obtain Foreign Investment Review Board (FIRB) approval have been reduced to $0.

On Saturday 28 March 2020, the Fair Work Commission (FWC) full bench (presided by President Iain Ross, Deputy President Richard Clancy and Commissioner Michelle Bissett) granted a joint application made by the Ai Group and Australian Chamber of Commerce and Industry on 26 March 2020 to insert a COVID-19 flexibility schedule in the Clerks Private Sector Award (Award). The application was supported by the Australian Services Union and the Australian Council of Trade Unions.

Further to our update last week, the government has now moved to impose export controls on COVID-19 goods during the present ‘human biosecurity period’.

The COVID-19 pandemic is having an unprecedented impact on the economy. The effects of escalating government counter-measures will change the way we do business for the foreseeable future.

The impacts of COVID-19 mean that key aspects of a construction project may need to be reconsidered. The correct approach will depend on a range of factors, including the stage at which your project is impacted.

In light of the ongoing and increasing impact of COVID 19, here we summarise a few relevant issues in the international supply chain, including at our national border.

The COVID-19 medical emergency highlights the importance of having a Will and Powers of Attorney in place. Now is the time to ensure you – and your loved ones – are protected by guaranteeing you have valid and effective medical and financial documents prepared.

With the COVID-19 pandemic continuing to spread and both State and Federal Governments announcing changes to their response policies daily, there has been understandable concern about the continued operation of the supply chain domestically and internationally.

All Australian organisations are facing unfamiliar challenges and pressures as they manage and adapt their business operations in these unprecedented times. It is definitely not “business as usual”.

However, it is important for businesses not to lose sight of their privacy and data protection obligations during this time. This is particularly so as businesses are collecting more detailed and sensitive information about employees, contractors, visitors and other individuals that interact with their business to help manage the spread of COVID-19 and many workplaces have moved to remote working arrangements.

Today’s M&A deal environment is uncertain. Whilst it is still relatively early days, at the time of writing, COVID-19 has already significantly impacted the basic logistics of running the sale process as countries close borders and ban employees from travelling.

Last night, the Fair Work Commission granted a joint Australian Hotels Association and United Workers Union application to insert a COVID-19 flexibility schedule in the Hospitality Industry (General) Award 2010 (Award), which will operate from 24 March 2020 until 30 June 2020, with a possible extension upon application.

To support the hospitality industry, the Victorian Commission for Liquor Licencing and Gambling Regulation (VCGLR) has announced a special temporary limited licence free of charge available to current liquor licensees that may be granted within 72 hours from application lodgement.

On Monday 23 March 2020, the federal parliament passed the Coronavirus Economic Response Package Omnibus Act 2020 (Cth) implementing a range of urgent measures announced by the government on Sunday 22 March 2020.

On 23 March 2020, the Federal Government urgently passed legislation to introduce economic stimulus measures to address the impact of the coronavirus pandemic.

The two packages of measures, worth $17.6 billion and $66 billion, combined with the relief provided by the Reserve Bank of Australia and the Government’s support to smaller lenders, brings total support to $189 billion.

The current COVID-19 situation brings uncertain and unsettling times.

Rigby Cooke has received several enquiries from landlords and tenants alike regarding their rights and obligations under their lease.

As part of the 4 yearly review of modern awards (which commenced in 2014 and is continuing), a Full Bench of the Fair Work Commission (FWC) has decided to replace and/or insert an
annualised wage clause in a number of awards.

The news headlines often report on defamation claims filed by high profile celebrities and politicians.

However, a recent New South Wales decision concerning a child care worker and his ex-employer, a small private sector child care centre shows any Australian workplace is potentially at risk of a defamation claim.