Rigby Cooke Lawyers

03/06/2026

Litigation & Dispute Resolution alert: Full Federal Court clarifies scope of confidential information and s 183 Corporations Act

On 20 April 2026, the Full Court of the Federal Court of Australia delivered an important decision for employers seeking to protect supplier relationships and commercially valuable business information.

In New Aim Pty Ltd v Leung [2026] FCAFC 49, the Court held that the identity and contact details of a company’s key suppliers can constitute confidential information and, significantly, held that s 183 of the Corporations Act 2001 (Cth) is not confined to confidential information.

In our latest Litigation & Dispute Resolution alert, we look at the Full Federal Court’s decision clarifying the scope of 'confidential information' and the operation of s 183 of the Corporations Act, and what this means for directors, officers and employees in managing and protecting sensitive corporate information.

Read more >> https://www.rigbycooke.com.au/full-federal-court-clarifies-scope-of-confidential-information-and-s-183-corporations-act/

If you have any questions or concerns arising from this decision, please contact a member of our Litigation & Dispute Resolution team below.

Elizabeth Guerra-Stolfa, Partner, on +61 3 9321 7864
Julie Callea, Partner, on +61 3 9321 7825
Tom Hoerner, Special Counsel, on +61 3 9321 7818
Phoebe Langridge, Senior Associate, on +61 3 9321 7809
Hendrik Wise, Lawyer, on +61 3 9321 7822

Case note: New Aim Pty Ltd v Leung [2026] FCAFC 49 On 20 April 2026, the Full Court of the Federal Court of Australia delivered an important decision for employers seeking to protect supplier relationships and commercially valuable business information.

02/06/2026

Workplace Relations alert: Preparing for 1 July 2026 (and beyond) — including wages and superannuation increases

Earlier today, the Fair Work Commission handed down its 2026 Annual Wage Review decision.

The key elements of the decision are:

> in a 3 stage process of increases, the C12 rate will become the lowest rate in awards for ongoing employment;
> the award rate for entry level employment will increase from $24.28 per hour to $25.74 per hour;
> the lowest award rate for ongoing employment will increase from $24.95 per hour to $26.44 per hour;
> the national minimum wage will increase from $24.95 to $26.44 per hour from 1 July 2026; and
> a 4.75% increase will apply to all other full-time minimum wage rates in modern awards.

In our latest Workplace Relations alert, we breakdown the decision and explain what it means for Australian employers going forward.

Read more >> https://www.rigbycooke.com.au/preparing-for-1-july-2026-and-beyond-including-wages-and-superannuation-increases/

If you have any questions about how any of the above impacts your business or you would like assistance with your remuneration and/or enterprise bargaining strategy, please contact a member of our Workplace Relations team below.

Victoria Comino, Partner, on +61 3 9321 7921
David McLaughlin, Partner, on +61 3 9321 7838
Sam Eichenbaum, Senior Consultant, on +61 3 9321 7886
Maddy Lodge, Lawyer, on +61 3 9321 7839
Andrew Gale, Lawyer, on +61 3 9321 7830

On 2 June 2026, the Fair Work Commission handed down its 2026 Annual Wage Review decision. Our latest Workplace Relations alert outlines the wage and superannuation increases effective 1 July 2026.

02/06/2026

Tamara Cardan presents at Leo Cussen’s Property Tax Intensive

Last week, Rigby Cooke Lawyers’ Tamara Cardan, Special Counsel — Tax, presented on ‘Landholder Duty and Complex Structures — Tracing, Control and Recent Authority’ as part of the Leo Cussen Property Tax Intensive.

Tamara explained how acquisitions of interests in companies and unit trusts can trigger landholder duty, including aggregation risks, and how evolving Victorian authority is shaping transaction structuring.

Key takeaways included:

> The landholder provisions are extremely broad and will apply even if the parties have no tax avoidance purpose.
> The 'landholdings' of an entity do not only include land that is directly held but includes any indirect interests (including via economic entitlements, uncompleted agreements and held through linked entities).
> The aggregation rules are broad, with the State Revenue Office (SRO) being emboldened following the decision in Oliver Hume Property Funds decision.
> Change in control risks — it is necessary to consider the implications of Tao v Commissioner of State Revenue on structuring and risk management.

Commenting on the session, Tamara said: “Landholder duty remains a complex and evolving area, particularly where property is held through layered company and trust structures. With broad aggregation rules and recent Victorian authority reshaping how control and interests are assessed, it’s critical that advisers proactively identify risks and structure transactions with a clear understanding of how the rules will apply in practice.”

The Property Tax Intensive provides a practical overview of Victoria’s key property tax regimes considering significant recent reforms, expanding compliance obligations, and increased enforcement activity by the SRO. Across four sessions, the program examined land tax, duty, landholder duty and transactional tax issues, with a focus on emerging legal developments affecting property practitioners advising in Victoria.

If you would like more information on landholder duty and how it can be triggered on property held through companies and unit trusts, please contact Tamara Cardan, Special Counsel, on +61 3 9321 7862.

02/06/2026

Tax alert: Federal Budget 2026–27 — taxation measures

On 12 May 2026, Treasurer Jim Chalmers handed down the Federal Budget 2026–27.

The key measures in the Federal Budget include:

50% CGT discount — From 1 July 2027, the 50% capital gains tax (CGT) discount will be removed, to be replaced with cost base indexation, with a 30% minimum tax on net gains. This measure applies to all CGT assets, including pre-1985 CGT assets, held by individuals, trusts, and partnerships. Accordingly, pre-CGT assets will no longer receive a full exemption from CGT, and capital gains arising after 1 July 2027 will be taxable. This measure preserves the existing exemption for gains on pre-CGT assets that have accrued prior to 1 July 2027.

Negative gearing — From 1 July 2027, negative gearing will be limited to newly built premises; however, this restriction will only apply to established residential properties acquired from 7:30 p.m. (AEST) on 12 May 2026. Properties acquired prior to this time (including contracts entered into but not yet settled) will be exempt from this amendment.

Discretionary trusts — From 1 July 2028, a minimum tax rate of 30% will apply to discretionary trusts. Trustees will pay this minimum 30% tax at the trustee level, and beneficiaries (other than corporate beneficiaries) will receive non-refundable credits for the tax paid by the trustee. This measure will significantly reduce the attractiveness of discretionary trusts as investment vehicles.

Tax losses — From 1 July 2026, companies with aggregated annual global turnover of less than $1 billion will be able to carry back a tax loss and offset it against tax paid up to two years earlier.

In our latest Tax alert, Tamara Cardan outlines the key taxation measures announced in the Federal Budget 2026-27.

Read more >> https://www.rigbycooke.com.au/federal-budget-2026-27-taxation-measures/

If you would like to discuss the announced tax measures in greater detail, and how they may impact you or your business, please contact Tamara Cardan, Special Counsel — Tax, on +61 3 9321 7862.

Our latest Tax alert, Rigby Cooke Lawyers' Tamara Cardan, Tax Counsel, details the key taxation measures announced by Treasurer Jim Chalmers in the Federal Budget 2026-27.

06/05/2026

Tax alert: An election year State Budget shaped by caution, not reform

On 5 May 2026, the Victorian Treasurer, Jaclyn Symes, handed down the 2026-27 State Budget.

The State Budget contains no meaningful tax reform, such as the proposal from industry groups to reduce or eliminate the absentee owner surcharge to encourage global investors into the state. Victorian landowners will continue to pay significant property taxes, including stamp duty, land tax, vacant residential land tax, foreign purchaser additional duty, absentee owner surcharge, windfall gains tax and the Growth Areas Infrastructure Contribution.

Taxation revenue is forecast to be $43.2 billion in 2026-27, and, based on forward estimates, will exceed $50 billion by 2029-30.

In 2026-27, taxation revenue is forecast to include:

> $12.5 billion from taxes on employers’ payroll and labour force, inclusive of payroll tax, the COVID Debt Levy on payroll, and the Mental Health and Wellbeing Levy;
> $7.7 billion from land tax, the absentee owner surcharge, vacant residential land tax and the COVID debt levy on landholdings;
> $10 billion from stamp duty;
> $2.9 billion from gambling taxes; and
> $3.9 billion from motor vehicle taxes, including registration fees and duty on registrations and transfers.

In our latest Tax alert, Tamara Cardan outlines the key taxation measures announced in the 2026-27 State Budget.

Read more >> https://www.rigbycooke.com.au/an-election-year-state-budget-shaped-by-caution-not-reform/

If you would like to discuss any state tax issues, including any of the measures announced in the Victorian Budget, please contact Tamara Cardan, Special Counsel in our Tax team, on +61 3 9321 7862.

In our latest Tax Alert, Tamara Cardan outlines the key taxation measures from the Victorian State Budget, announced by Treasurer Jaclyn Symes.

05/05/2026

Wills, Trusts & Estates alert: Specifically gifted assets — who ultimately bears the burden of the expenses?

A recent decision of the Supreme Court of Western Australia has focussed attention on an important issue concerning expenses attached to assets specifically gifted in Wills.

The decision in Irdi v Lang [2025] WASC 421 concerned a Will in which real property was specifically gifted. More specifically, the Court was asked by the executor of the estate to determine who was ultimately responsible for the property outgoings incurred by the executor during the administration of the estate — the beneficiaries of the specific gift of the property, or the estate’s residuary beneficiaries.

The decision emphasises the need for will-makers and executors to obtain the necessary legal advice regarding this issue (ideally, at both the drafting phase for the Will itself and later in the administration phase).

In our latest Wills, Trust & Estates alert, Marcus Schivo looks at the recent Supreme Court of Western Australia decision in Irdi v Lang [2025] WASC 421, which clarifies who bears the income and expenses associated with real property specifically gifted under a Will during estate administration.

Read more >> https://www.rigbycooke.com.au/specifically-gifted-assets-who-ultimately-bears-the-burden-of-the-expenses/

Rigby Cooke Lawyers’ Wills, Trusts & Estates team is well placed to advise clients on estate planning and the administration of deceased estates, in order to navigate issues such as these. For more information, or to discuss how we can assist you, please contact a member of our Wills, Trusts & Estates team below.

Rachael Grabovic, Partner & Notary Public, on +61 3 9321 7826
Christian Teese, Partner, on +61 3 9321 7983
Thalia Livadaras, Senior Associate, on +61 3 9321 7881
Marcus Schivo, Senior Associate, on +61 3 9321 7892
Ashwin Reddy, Associate, on +61 3 9321 7868
Jenna Bayindir, Lawyer, on +61 3 9321 7891

Our latest Wills, Trust & Estates alert looks at the recent Supreme Court of Western Australia decision in Irdi v Lang [2025] WASC 421, which clarifies who bears the income and expenses associated with real property specifically gifted under a will during estate administration.

23/04/2026

Litigation & Dispute Resolution alert: Protecting yourself from cybercrime in the digital age

Cyber criminals present an active and evolving threat to Australian businesses and individuals, with cyber attacks becoming increasingly organised and sophisticated.

In our latest Litigation & Dispute Resolution alert, we look at the growing threat of cybercrime in Australia and the significant financial and legal risks it poses for businesses and individuals. Drawing on recent Australian Cyber Security Centre data and the Western Australian decision in Mobius Group Pty Ltd v Inoteq Pty Ltd, the article highlights how an innocent victim of cyber fraud may still be left to bear the loss where reasonable protective steps were not taken. It also outlines practical measures organisations can adopt to strengthen cybersecurity and reduce exposure to cyber‑enabled disputes.

Read more >> https://www.rigbycooke.com.au/protecting-yourself-from-cybercrime-in-the-digital-age/

If you have been impacted by a cyber incident, or seek advice on how your contractual agreements stand up against cyber threats, please contact a member of our Litigation & Dispute Resolution team.

Elizabeth Guerra-Stolfa, Partner, on +61 3 9321 7864
Julie Callea, Partner, on +61 3 9321 7825
Tom Hoerner, Special Counsel, on +61 3 9321 7818
Phoebe Langridge, Senior Associate, on +61 3 9321 7809
Hendrik Wise, Lawyer, on +61 3 9321 7822

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In our latest Litigation & Dispute Resolution alert, Hendrik Wise looks at the growing threat of cybercrime in Australia and the significant financial and legal risks it poses for businesses and individuals.

23/04/2026

Tax alert: Restructuring in uncertain times — genuine redundancy payments and ATO scrutiny

In the current economic and global environment, many businesses are undertaking corporate restructures, with consequent changes to operational needs and roles. As a result, redundancies are increasing in frequency.

Against this backdrop, the Australian Taxation Office (ATO) continues to undertake compliance activities, reviewing payments made to terminated employees to ensure they meet the legislative conditions for a genuine redundancy, and that the correct amount of tax has been withheld from these payments.

In our latest Tax news alert, Tamara Cardan outlines the ATO’s increasing scrutiny of genuine redundancy payments amid ongoing corporate restructures, explaining the key tax rules and legislative conditions. She also highlights recent cases showing how factual differences can materially affect access to tax‑free treatment.

Read more >> https://www.rigbycooke.com.au/restructuring-in-uncertain-times-genuine-redundancy-payments-and-ato-scrutiny/

As corporate restructures continue in the current economic environment, careful review of the tax treatment of termination payments is critical. If you require advice on the structuring of termination payments or representation in ATO compliance activities, please contact Tamara Cardan, Special Counsel in our Tax team, on +61 3 9321 7862.

In our latest Tax news alert, Tamara Cardan outlines the ATO’s increasing scrutiny of genuine redundancy payments amid ongoing corporate restructures, explaining the key tax rules and legislative conditions. She also highlights recent cases showing how factual differences can materially affect acc...

22/04/2026

Transport & Logistics alert: Fuel cost recovery ordered by Fair Work Commission

On 16 April 2026, we published an article that detailed the Transport Workers’ Union of Australia and the Australian Road Transport Industrial Organisation’s joint application (MS2026/1) for an expedited road transport contractual chain order (RTCCO) to address the disruption to the fuel supply chains due to the difficulties in shipping through the Strait of Hormuz. Since publishing that article, the Fair Work Commission (FWC) has made the anticipated emergency RTCCO.

In our latest Transport & Logistics news alert, we outline the FWC’s emergency RTCCO made in response to the recent fuel price surge, explaining who the order covers and excludes, when and how rate adjustments must be made to recover increased fuel costs, the mechanisms available to comply (including existing rise‑and‑fall arrangements), dispute resolution pathways, the order’s emergency timeframe and review process, and the significant civil penalties that may apply for non‑compliance.

Read more >> https://www.rigbycooke.com.au/fuel-cost-recovery-ordered-by-fair-work-commission/

If you are a road transport employer seeking advice on your obligations or the impact of the road transport contractual chain order on your contractual relationships, please contact a member of our Transport & Logistics group below.

Elizabeth Guerra-Stolfa, Partner, on +61 3 9321 7864
Victoria Comino, Partner, on +61 3 9321 7921
Ian Rosenfeld, Partner, on +61 3 9321 7850
Andrew Hudson, Partner, on +61 3 9321 7851

In our latest Transport & Logistics news alert, we outline the FWC’s emergency RTCCO made in response to the recent fuel price surge, explaining who the order covers and excludes, when and how rate adjustments must be made to recover increased fuel costs, the mechanisms available to comply (includ...

21/04/2026

Corporate & Commercial alert: Director penalty notices — key issues for directors

The Australian Taxation Office (ATO) has continued to issue an increased number of director penalty notices (DPN) to company directors. In the 2024/25 financial year, the ATO issued 84,000 DPNs in respect of 64,000 companies. This is a substantial increase, even in comparison to the 2022/23 financial year, where the ATO issued 23,000 DPNs in respect of 17,000 companies.

DPNs are a core element of the ATO’s enforcement toolset, and the ATO has listed the use of DPNs as an enterprise priority in 2025/26 where there has been non-payment of outstanding tax amounts. It is therefore critical for directors to understand how DPNs operate, in what circumstances a DPN may be issued, and what steps to urgently take in that event.

In our latest Corporate & Commercial news alert, Tamara Cardan explains the ATO’s increased reliance on DPNs and outlines how directors can become personally liable for unpaid PAYG, GST and superannuation obligations. She summarises the operation of the director penalty regime, the key differences between lockdown and non‑lockdown DPNs, the strict timelines for responding, and the limited defences available, emphasising the need for early engagement with the ATO and prompt legal advice to manage and reduce personal exposure.

Read more >> https://www.rigbycooke.com.au/director-penalty-notices-key-issues-for-directors/

If you are a company director and require more information about DPNs, or have received a DPN from the ATO and require legal assistance, please contact:

Tamara Cardan, Special Counsel, on +61 3 9321 7862
Ian Rosenfeld, Partner, on +61 3 9321 7850
Julie Callea, Partner, on +61 3 9321 7825

The Australian Taxation Office (ATO) has continued to issue an increased number of director penalty notices (DPN) to company directors. In the 2024/25 financial year, the ATO issued 84,000 DPNs in respect of 64,000 companies.1 This is a substantial increase, even in comparison to the 2022/23 financi...