By Alec Blacklaw, McKinley Plowman, Accountants, Perth

The Federal Budget of 12 May 2015 aims to reconnect with many Australians and provides $5.5 billion of tax relief – to stimulate small business, jobs and offset the slowdown in mining and resources. Some of the changes presenting real opportunities for small business: Accelerated Depreciation… Read more

By Michael Woodward, Mackay Bailey, Accountants, Christchurch, NZ 

The NZ budget was released last week. The budget was anticipated to be a ‘no surprises – business as usual’ budget but it actually contained a few unexpected changes. The key points you need to know are: A new border clearance levy payable by those leaving and entering… Read more

Holy Smokes! Bank bitten by Australian Workplace Policies
By Rodney Commins, Patterson Houen & Commins, Lawyers, Sydney. 

There has been a much gnashing of teeth, angst and discussion in recent times about the binding nature of employer workplace policies. It is critical for an employer to consider whether or not it wishes its policies to be contractually binding on both itself and its employees or whether they are to be “non contractual”… Read more

By Emma Swenson, Independent Migration Consultant to Patterson Houen & Commins, Lawyers, Sydney. MARN: 9801418

The Australian government has recently implemented some of the recommended changes to the 457 visa program, which is good news for businesses looking to sponsor overseas workers. In summary, the changes are: 1.  Market salary: Employers are not required to provide evidence… Read more

High Court Rejects Implied Term of Mutual Trust & Confidence - Australian Employment Law
By Richard Cowen & Marcelle Webster, Tucker & Cowen, Lawyers, Brisbane

In the decision of Commonwealth Bank of Australia v Barker [2014] HCA 32, the High Court confirmed that there is no implied term of Mutual Trust and Confidence in employment contracts in Australia. Background: Mr Barker was employed by the Commonwealth Bank of Australia… Read more