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Recent Changes to the Duties Act impose stamp duty and land tax surcharges on Discretionary Trusts, including Testamentary Discretionary Trusts, where there is a potential for a beneficiary to be a “Foreign Person” (for the purposes of the Duties Act). Even where there are no actual “Foreign Persons” as beneficiaries of the trust, if there

From the end of July 2016, the Fair Work Commission made changes to a number of the Modern Awards, which varied the rules about employees and annual leave. The changes included new rules about cashing in annual leave, taking leave in advance, payment for annual leave, and how employers can manage employees with large leave