duties under the contract

The Full Federal Court (the Court) has handed down its decision in Jamsek v ZG Operations Australia Pty Ltd(No 3) [2023] FCAFC 48. The case was remitted from theHigh Court in ZG Operations Australia Pty Ltd v Jamsek[2022] HCA 2 (Jamsek HCA) for the Court to consider whether the workers were employees or independent contractors […]


Tax Returns Baulkham Hills

2023 FBT instructions  On 6 March 2023, the ATO published instructions for completing the 2023 Fringe benefits tax (FBT) return, including examples.  The instructions include:  The due dates for lodgment and payment of 2023 FBT are:  • 22 May, if the return is lodged via paper — as the statutory due date of 21 May […]

Tax Updates


Trust reimbursement agreements The Full Federal Court’s judgment in Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 has been released in respect of the Commissioner’s appeal from Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619. In a unanimous decision, the Full […]