Family-owned farming businesses will benefit from new laws passed in Parliament in May 2022 which introduced a stamp duty exemption for the transfer of primary production land to a company or other entity directed by a family member.
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Another change as a result of the State Revenue & Fines Legislation Amendment (Miscellaneous) Act 2022 is the duty payable where there is a change in beneficial ownership of dutiable property.
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Contractors are used by many businesses to fill personnel gaps or provide expertise that the business does not have or does not need on a regular basis.
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The COVID-19 pandemic brought us masks, vaccinations and a nationwide shortage of toilet paper but one unintended benefit of the pandemic has been the evolution of and vast acceptance of electronic signatures for company documents.
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Section 1272C of the Corporations Act 2001 (Cth) was introduced in 2021 and requires all company directors to apply for a company director identification number. This is a number that stays with an individual and is used for all director appointments in an individual’s lifetime.
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