Do you, or a client, have a discretionary trust that owns, has owned or intends to purchase ‘residential land’ in NSW? Alternatively, is there a
It is widely understood that the status of a worker as an employee or independent contractor is based on a range of common law tests.
With the transitional period for non-residents to claim the main residence exemption (‘MRE’) having ended on 30 June 2020, practitioners are increasingly going to encounter
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