When a debtor owes money to a creditor, it is not uncommon for the debtor to propose that the creditor be paid from the proceeds of a sale or other transaction where the debtor is to receive a payment.
In Mercator Lighting Pty Ltd v Chief Executive Officer of Customs, the Administrative Appeals Tribunal considered the proper customs classification of particular electric ceiling fans with integrated lights.
There are many useful CGT concessions, including the general 50% discount, the small business CGT concessions and same asset CGT roll-overs. Clients naturally will want to maximise the concessions they can claim to limit their exposure to CGT.
This interactive program will allow you to gain useful knowledge about the relevant legal risks, rights and responsibilities of employers, and how to manage legal and employment issues from a practical perspective.