From 1 January 2024, superannuation will be introduced as an employee entitlement under the National Employment Standards (NES). This means that all eligible employees have a right to superannuation contributions from their employer, regardless of whether they are covered by an award or enterprise agreement.

As an insolvency practitioner, I occasionally see the impact that shadow and de facto directors can have on companies. These individuals, who are not formally appointed as directors, can often exercise a significant amount of control over a company’s affairs and participate in the day-to-day operations of a corporation.

Section 461(k) of the Corporations Act 2001 (Cth) is a discretionary power of the court to order the winding up of a company if it is “just and equitable” to do so. This power is often used in cases where there is no other statutory ground for winding up, but where the company is in a position where it cannot continue to operate effectively or fairly.

How proceeds work in relation to PPSR PMSI registrations A purchase money security interest (PMSI) is a special type of security interest in personal property

A refresher for accountants With the ATO ramping up small business debt collections at the moment, it is quite likely that your clients who are

How Superannuation Guarantee Charge (SGC) Statements Work for Directors As a director, you have a legal obligation to ensure that your company meets its superannuation