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Member Articles


Your Data for A Drink – A Fair Swap?

When bars and restaurants first began to re-open following the easing of lockdown restrictions, Government policy meant table service was the only option. To assist in processing orders via table service, many operators ...

Data Analytics: The Future is Already Here

If you type “What is the future of audit?” into Google (other search engines are available) there are a range of themes and opinions evident. One prediction is the break-up of the dominance held by the global audit f ...

Update on General Access Concessions

Slowly we are receiving more clarity from ServiceNSW, however, it is not a clean and clear process with conflicting information and guidance being received. Service type arrangements – ServiceNSW have updated the gu ...

Queensland Land Court Awards Costs Against Landholder

Introduction In the recent Land Court decision of Hail Creek Coal Holding Pty Limited & Ors (Hail Creek) v Michelmore (Mr Michelmore) (No 2)1 (Hail Creek (No 2)), the Land Court ordered Mr Michelmore to pay Ha ...

Inter-Connected, Interlaced, and Sequential Technical Services Under a Unified Agreement Constitutes a Permanent Establishment in India

Recently, one of the tax tribunals in India dismissed the appeal filed by Telenor ASA (taxpayer) for AY 2010-11 and held that providing Inter-connected, interlaced, and sequential technical services under a unified agree ...

“Exemplary” Investigation Process Still Results in Successful Workers Compensation Claim

An employer has failed to rely on reasonable management action to defend against a workers compensation claim as the investigation process was considered unfair despite the Member presiding over the hearing calling it ...

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