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Land tax valuations are generally issued from March each year, with assessment notices being issued in around October. Land Tax is assessed on the land owned as at midnight 30 June in a year, meaning that if the land is sold by 29 June or bought on 1 July it is not included in the assessment for that year. With property values increasing, land tax can be quite a substantial amount particularly if no exemption applies. As an example, land with an assessment of $1,000,000 without exemption will have land tax in the 2021 year of $12,500 if owned by a company or trust (no exemption), $4,500 for an individual (if it is their owny land, but no other exemption), or $25,500 for a foreign company or trust. The objection period for valuations is 60 days from when it is issued. It is important to make any objection within that time. For information and advice about land tax objections please contact Peter Muller at peterm@qbmlaw.com.au

Our workplace legislation has been amended as from 27 March 2021 to provide for more certainty as to who is a casual employee, and consequential issues including concerning NES entitlements and conversion to permanent employment. Under the amendments, a person will be a casual employee if the offer of employment is on the basis that there is no firm advance commitment to continuing and indefinite work according to an agreed pattern of work for the person, and the employee has accepted the offer and became an employee on that basis. After 12 months of casual employment, if in at least six of them the employee has worked regularly and on an ongoing basis, the employer must offer permanent employment unless there is a reasonable business justification not to. The Fair Work Ombudsman is to publish a Casual Employment Information Statement which is to be provided to inform casual employees of those rights. For advice relating to business law, please contact Peter Muller at peterm@qbmlaw.com.au

Well it’s all a bit confusing but here are some resources that might help https://www.health.qld.gov.au/system-governance/legislation/cho-public-health-directions-under-expanded-public-health-act-powers/restrictions-for-queensland And a simplified version https://www.qld.gov.au/health/conditions/health-alerts/coronavirus-covid-19/current-status/public-health-directions/restrictions-for-queensland But if you have been in an affected area since 8AM on 20 March, then you are to follow the main restrictions https://www.qld.gov.au/health/conditions/health-alerts/coronavirus-covid-19/current-status/public-health-directions/restrictions-impacted-areas These restrictions still allow movement for certain purposes, including working at an “essential business” if that work cannot be done from home. An “essential business” is any business that is not a “non-essential business” (hmmmm) so there is no list of essential businesses but non essential businesses have been identified, again from the previous link (and current as at 7.50AM on 30.03.21, please check the FAQ’s on the linked page for current information) “What businesses are closed? The following businesses and activities in the impacted areas must close during the lockdown period unless an exception applies: Retail food services including pubs, restaurants, cafes and fast food outlets except for takeaway and home delivery services Entertainment facilities such as theatres, cinemas, music halls and concert halls Major sports stadiums convention centres and showgrounds Indoor and outdoor events such as marathons, cultural festivals, fetes, expos Theme parks, outdoor amusement parks, tourism experiences and arcades Zoos, aquariums and wildlife centres, except to provide maintenance and care for animals Hairdressers Amusement centres such as places to play billiards, pool, pinball machines or video games Gyms, health clubs, fitness centres, yoga, barre, spin facilities and dance studios Indoor sporting centres and venues Public playgrounds, skateparks, BMX tracks and outside gyms including static exercise equipment in Council parks Public barbeques such as barbeques in public spaces or shared facilities Places of public worship, except for weddings and funerals in line with the person limits. Religious ceremonies may be livestreamed. Spas, nail salons, hairdressers, beauty salons, waxing salons, tanning salons, tattoo parlours, non-therapeutic massage and water-based spa services Massage parlours unless providing massage therapy for the management or prevention of disease, injury or condition by a registered health practitioner or qualified massage therapist Auction houses Betting agencies and gaming lounges Casinos, gaming or gambling venues, including wagering outlets that are accessible by members of the public Markets, except for food and farmers markets Galleries, museums and libraries Community facilities, such as community halls excluding the provision of hosting essential voluntary or public services such as foodbanks and homeless services Sex on premises services, sex services premises and strip clubs Public swimming pools (including hotel and apartment complex pools) Nightclubs” Our office will remain open. If you need to see us please make an appointment.

Could be…lots of things can change that might affect your will, other than your children or grandchildren annoying you. Here are just a few: bankruptcy of a beneficiary – you wouldn’t want your estate going to their creditors, right? matrimonial issues with a beneficiary – if you die, that property pool their lawyers are arguing over just got bigger; new property purchase – joint tenancies are not affected by the will, is that what you intend? company and trust arrangements – have a look at your company and trust financial statements – loans to you will be debts of your estate, loans from you will be assets in your estate. Also there might be loans to or from your spouse. Have they been taken into account when estate planning?; got married (yay!) or separated (awww). Both will mean the need to update your will; Self Managed Super? Get your nominations checked out. These are just a few things, for advice on wills and enduring powers of attorney, contact Peter Muller or Jessica Murray at QBM Lawyers.