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Funds Management and Superannuation

A $2 million-dollar error: What SMSF professionals can learn from the auditor liability cases
In brief: The cases of Cam & Bear Pty Ltd v McGoldrick [2018] NSWCA 110 and Ryan Wealth Holdings Pty Ltd v Baumgartner [2018] NSWSC 1502 highlight SMSF audit risk and provide highly useful, transferable lessons for accountants and...
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Leasing
Valuations

Valuer and Retail Leases Update – Leases can no longer fall out of the operation of the Act
In brief You may recall in an update last year, I referred to a VCAT decision, which determined that a lease could cease to be governed by the Act during the term where occupancy costs (being rent and outgoings payable by the tenant under the lease) increased to more than $1 million. You will also […]
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Leasing
Valuations

Valuer and Retail Leases Update – 2019 Final Wrap
A summary of the 2019 developments is as follows: January update: A landlord will be liable for air-conditioning if the lease specifies that air-conditioning is included in the premises. This means that a valuer will determine a rent based on premises being air-conditioned: Meadsview Pty Ltd v Fenton. February update: If customers cannot attend premises to […]
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Dispute Resolution and Litigation
Business Advisory

Sorry I didn’t get that – service of documents on a Company
In brief His Honour Justice Sifris has given a clear and detailed explanation of what will be considered proper service on a company in his recent decision in Re Kornucopia Pty Ltd (No 1) [2019] VSC 756 (‘Kornucopia’). The matter was heard in conjunction with the winding up application of two related entities, Efektiv Pty Ltd (Efektiv) […]
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