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In Queensland, payroll tax is payable by employers if the “Australian Taxable Wages” paid by the business operator (or group, if it is a member of a group) exceeds $1.3M per annum. The obligation to register occurs immediately after the end of a month in which the employer (or group) pays more than $25,000 per […]

A recent decision of the Queensland Civil and Administrative Tribunal (Huenerberg v Murray [2023] QCAT 175) has highlighted that a person can be found to have made a racially based insult when referring to a country rather than a race. In the particular matter, the Respondent had referred to the Applicant in a way that […]

It is not uncommon for private companies to make loans to their directors, and for those loans to to be made without any formal agreement.  It is also not uncommon for those loans to remain unpaid for a period in excess of six years.  A question then arises as to whether recovery of the loans […]

Recently there have been numerous construction companies shutting down building sites and going into external control, such as administration or liquidation. If you are a subcontractor or contractor that is owed money by a construction company, it is imperative to act quickly to secure progress payments owing. One option is for subcontractors to serve a […]