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Member Articles


Ohio Offers Business Incentives with New 2026 Capital Gains Deductions

Two new Ohio capital gain deductions are now available to qualifying business owners and certain venture capital investors that sell ownership interest in an Ohio business. These provisions were previously signed into la ...

What is Fringe Benefits Tax (FBT)?

FBT is a tax paid by employers on certain benefits provided to their employees, their families, or other associates. An employee can include current, future, or past employees, and directors of a company. Sole traders a ...

Commission Finds Dismissal Harsh Despite “Racist” Comments at Toolbox Meeting

The recent Fair Work Commission decision of Peter Jones v Exclusive Contracting (WA) Pty Ltd [2026] FWC 253 (the Exclusive Contracting Decision) is a timely reminder of the need to afford employees procedural fairness be ...

Last Call: Australia Consults on Enhanced Regulatory Sandbox

The promise of the fintech sector as an engine of economic growth has drawn increasing attention from the Australian Government. In December 2025, Treasury released a consultation paper in connection with its independen ...

Upcoming Changes to South Australian Labour Hire Licensing Laws

South Australia is set to see significant reforms to their labour hire licensing regime (LHLR), following the commencement of the Labour Hire Licensing (Scope of Act) Amendment Act 2025 (Act) on 29 January 2026. The Act ...

Uniform Monthly Employer Report (UMER) in the Czech Republic: New Rules and Employer Obligations for Employers

Uniform Monthly Employer Report (UMER) in the Czech Republic: New Rules and Employer Obligations for Employers Act No. 323/2025 Coll. on the Uniform Monthly Employer Report in the Czech Republic will enter into force on ...

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