Source:
We’ve reviewed our advice for Guyana and continue to advise exercise a high degree of caution due to the threat of violent crime. There’s continuing tension between Guyana and Venezuela. The security situation may deteriorate near the Venezuelan border. If you choose to travel in this area, monitor local media and follow the advice of local authorities. Guyana has introduced a digital Immigration and Customs form for entry and exit.
Source: New places to play in Gungahlin
Private Wealth Client Experience Deputy Commissioner, Louise Clarke, shares her thoughts on some common questions we are hearing from private companies and their advisers, regarding the Commissioner of Taxation v Bendel [2025] FCAFC 15External Link (Bendel) case decision and court process. Louise strongly encourages taxpayers to review our published Interim Decision Impact Statement, and to seek advice about their individual circumstances.
For more than 15 years, the ATO has had a published view about the tax consequences of unpaid present entitlements (UPEs) owing to corporate beneficiaries.
The Bendel case is the first time that the ATO’s longstanding view has been considered by the Courts. In February, the Full Federal Court reached a decision that is contrary to the ATO’s published position.
We’ve sought special leave to appeal this decision to the High Court because the decision is of wide interest and will impact many private company taxpayers.
Our published Interim Decision Impact Statement explains that we don’t intend to revise our current views relating to private company entitlements to trust income, as detailed in Taxation Determination TD 2022/11: Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of ‘financial accommodation’?, until the appeal process is exhausted
I won’t second guess the workings of the High Court. However, we can anticipate that they’ll decide whether to grant the Commissioner special leave to appeal in the next few months. If the High Court decides to hear our appeal, the whole process could take a little while, allowing for a hearing to be scheduled and the High Court time to consider its decision. If the High Court chooses not to hear our appeal, we will, as a priority and almost immediately, publish practical guidance for taxpayers by updating our Decision Impact Statement. Of course, over a period of weeks and months, we will also review and update relevant ATO guidance products.
It is not usual practice to grant lodgment deferrals as a matter progresses through the Courts.
Similarly, in this case, we are not going to grant a blanket extension of time for affected companies to lodge their tax returns pending the High Court’s decision about the ATO’s special leave application, or any subsequent appeal.
We appreciate that some private company taxpayers will need to decide how to treat unpaid present entitlements (UPEs) when preparing their 2024 tax return. To assist with the decision-making process, our published Interim Decision Impact Statement explains that taxpayers need to be mindful that pending the outcome of our special leave application to the High Court, we are maintaining our view in TD 2022/11. We also observe that the basis on which private company beneficiaries deal with UPEs may have consequences under other integrity provisions in the tax law, including section 100A and subdivision EA.
The application of section 100A and subdivision EA does not depend on the outcome of the Bendel High court process. So, in this regard, we consider that there’s a clear pathway for taxpayers who don’t wish to risk potential exposure to other integrity provisions, regardless of the outcome of the current High Court proceedings.
We won’t be granting a blanket exercise of the discretion.
Section 109RB allows the Commissioner to consider exercising his discretion to disregard the operation of Division 7A or to allow a deemed dividend to be franked where a deemed dividend arose if there has been an honest mistake or inadvertent omission. In this regard, each case turns on its own individual facts and circumstances and must be considered on a case-by-case basis and the Commissioner can only exercise the discretion in an individual case when a deemed dividend has actually arisen.
Taxpayers will need to consider their circumstances and make their own decision pending the finalisation of the appeal process.
The Commissioner’s updated Interim Decision Impact Statement highlights the consequences that might arise if UPEs aren’t on Division 7A complying loan terms. This is regardless of the outcome of the Commissioner’s special leave application and any possible appeal.
Where a UPE isn’t converted into a complying Division 7A loan, taxpayers face the prospect that other integrity provisions may apply to their arrangement (depending on the particular facts), for example Subdivision EA and section 100A.
Placing a UPE on Division 7A complying loan terms requires all the elements of section 109N to be satisfied, including that there’s a written loan agreement between the parties. That is, relevant UPEs must be converted to loans to comply with section 109N.
If a taxpayer has been following the ATO guidance and if they continue to do so, then they will have certainty regardless of the outcome of the High Court proceedings. That is, they will not be facing the prospects of a deemed dividend or potential application of other integrity provisions.
Of course, it is up to individual taxpayers to decide their approach post the Full Court’s decision. However, any decision needs to be made with knowledge of the relevant risks and their individual circumstances. I strongly encourage impacted taxpayers to seek advice appropriate to their particular circumstances.
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Source: New South Wales – News
South Australia Police will continue road safety action into the ANZAC Day long weekend following hundreds of road safety offences over the Easter long weekend.
Officer in Charge of Traffic Services Branch, Superintendent Shane Johnson said unfortunately one life was lost on Thursday, 10 people were seriously injured and whilst overall detections were slightly lower, many drivers still made unsafe choices.
“Overall, it is pleasing to see fewer detections across the Fatal Five categories this year, however speeding remains an issue, with 925 detections,” Superintendent Johnson said.
“When you’re driving this long weekend, keep an eye on your speed, it’s easy to creep over the speed limit if you get complacent.”
Operation Safe Long Weekend was conducted state-wide from Thursday 17 to Monday 21 April, returning road safety offences including:
An incident of note involved a 31-year-old Two Wells man who was detected drug driving, travelling at 156km/h in a 110km/h speed zone and driving unlicenced on Thursday 17 April. He was issued with a six-month Immediate Loss of Licence and expiations for driving whilst unlicensed and at excessive speed. Depending on forensic analysis of the drug test, he may be summonsed to court.
“Police will continue to deliver a strong presence throughout the ANZAC Day long weekend with two operations running to ensure the safety of all road users,” Superintendent Johnson added.
Operation Safe Long Weekend will target the Fatal Five road safety offences categories while Operation Stop Drink Drug Drive will see RBTs and drug testing stations active state-wide from Thursday 25 to Sunday 27 April.
“Although there will be stationary random breath testing sites around the state, remember every police car has this equipment so stop yourself before we stop you.”
Source: South Australia Police
Join the City and your neighbours in planting for a greener future as part of our annual winter planting program this June and July.
The tree planting program encourages our community to care for their local bushland, with the goal of increasing urban canopy coverage and working towards a greener, more sustainable City for us all.
This year, the winter tree planting program includes a series of family-friendly events throughout June and July, where residents can help plant shrubs and trees to rejuvenate bushland and coastal dunes.
To register, please contact the City’s Conservation Team on 9405 5000 or conservationmaint@wanneroo.wa.gov.au
2025 winter planting events
Quinns Rocks foreshore, Quinns Rocks
The events include a morning tea. Participants need a water bottle and enclosed shoes.
Source: New South Wales Government 2
24 April 2025
Airlines, aircraft operators and their contracted services (third parties) performing or certifying disinsection treatments applied to aircraft cabin and hold for aircraft arriving in Australia and New Zealand.
Airlines and aircraft operators are reminded to review the Schedule of Aircraft Disinsection Procedures for Flights into Australia and New Zealand (V 5.3) (the…
Source: New South Wales Community and Justice
Motorcycle seized after learner rider caught at 166km/h
Thursday, 24 April 2025 – 9:44 am.
A learner motorcycle rider will appear in court for dangerous driving and other offences, after being caught speeding on the Bass Highway yesterday.
The 23-year-old Devonport man was detected travelling at 166km/h near Paramatta Creek about 5pm.
Inspector Adam Spencer said as a learner license holder, the man is legally limited to 80km/h.
“To ride at more than double the learner speed limit is reckless and unacceptable,” he said.
“Western road police have confiscated the man’s motorcycle, and he will appear in court at a later date.”
“This kind of behaviour puts the lives of not only the rider but also other road users at extreme risk.”
“The decision to travel at such a dangerous speed could have led to devastating consequences, fortunately, our officers were proactively on the lookout for this type of behaviour.”
“While the Easter holiday period is over, Tasmania Police will remain proactive in keeping our roads safe.”
“We will not tolerate the minority or road users who disregard road rules and jeopardise the safety of others.”
“Our focus is firmly on protecting all road users and preventing tragedies on Tasmanian roads.”
Anyone with dash-cam footage or relevant information about a black Yamaha YZF motorcycle travelling westbound on the Bass Highway from Launceston to Sassafras between 4pm and 5pm on Wednesday, 23 April is asked to contact police on 131 444.
Information can also be provided to Crime Stoppers Tasmania at crimestopperstas.com.au
Source:
24 April 2025
The first hand-picked cohort from a specialist global program tailored to meet the pressing challenges facing the defence and space sectors graduated from the University of South Australia this week.
Students from UniSA’s Global Executive MBA in Defence and Space have completed the customised 18-month program, a world-first to help build a global pipeline of talent for the two sectors, specifically benefitting international alliances such as AUKUS.
The graduates, who include executives and uniformed personnel from defence and space organisations operating in Australia, the US, UK and Europe, will help address critical skills gaps in cyber security, space systems, geopolitics and defence procurement and build the innovation and leadership capabilities required across the sectors.
UniSA partnered with the University of Exeter (UK) and Carnegie Mellon University (US) to deliver the program, with students undertaking online study and intensive in-person residentials in each of the three AUKUS countries.
Professor Lan Snell, Dean of Programs (Postgraduate), UniSA Business, says the value of the program lies in its global structure.
“Throughout the program students develop global experiences, networks and competencies in the defence and space sectors that other Executive MBA programs can’t match. That is not only attractive to SA locals, but to potential recruits and their employers nationally and internationally,” she says.
Professor Snell says the 2025 graduates are well equipped to tackle the complexities associated with the multi-decade projects that will make up the AUKUS arrangement.
“Our graduates have built on a range of skills and capabilities ranging from technical skills through to project management and leadership capabilities,” she says. “We now have heightened technical understandings and better developed future-focused capabilities such as communication, teamwork and problem solving.”
Global Executive MBA in Defence and Space graduate Glen Gallagher says the program directly influenced his career progression over the past two years as he transitioned from Operations Manager at Boeing Defence Australia to Director, Advanced Systems at South Australian Government agency, Defence SA.
“I think taking part in the program did influence my career path in terms of my confidence, skills and ability to tackle a senior executive role. If I hadn’t been undertaking the Global Executive MBA in Defence and Space, I might not have backed myself or had the necessary attributes to be successful in my current role,” he says.
“The value of the program is also in the establishment of multiple networks with peers, colleagues and industry professionals from around the world that you wouldn’t typically be exposed to unless you take up a lot of international travel.”
Gallagher says highlights of the program included the two-week residentials in the US and UK, particularly travelling to Washington, DC, in the lead up to the US election in November 2024.
“Part of the program was held near Capitol Hill and that was amazing to witness in terms of the build-up in geopolitics at that time. It was an experience that can’t ever be beaten.”
The next Global Executive MBA in Defence and Space cohort will commence at Adelaide University in 2026.
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Media contact: Melissa Keogh, UniSA Media M: +61 403 659 154 E: Melissa.Keogh@unisa.edu.au
Source:
24 April 2025
Australian and Dutch researchers have uncovered a remarkable evolutionary adaptation in birds that could hold vital clues for combating avian flu and respiratory infections in humans, including pneumonia and COVID-19.
The research, published in Philosophical Transactions of the Royal Society B, investigates the molecular evolution of specific types of proteins (CL-10 and CL-11) in bird lungs, revealing the role they play in recognising and neutralising harmful microbes.
These ancient proteins appear to compensate for the evolutionary loss of the surfactant protein D (SP-D), a key immune component in humans and other mammals that helps protect the lungs from airborne pathogens.
According to University of South Australia pulmonary biology researcher, Professor Sandra Orgeig, the study sheds new light on how birds maintain lung protection despite their unique respiratory anatomy that does not allow their lungs to contract and expand.
“Unlike mammals, birds have a rigid lung structure with unidirectional air flow, which has evolved to support flight,” Prof Orgeig says.
“Our research shows that CL-10 and CL-11 have been highly conserved in birds, suggesting they play a crucial role in lung immunity, possibly compensating for the loss of SP-D.”
Birds are known reservoirs for several zoonotic infections (diseases that are transmitted between animals and humans), including avian flu and other airborne pathogens. Understanding their lung immunity could provide important insights into how these diseases spread, and how to prevent them.
The team conducted an extensive analysis using molecular and genetic techniques, confirming the presence of CL-10 and CL-11 in the zebra finch and turkey – two evolutionary distant birds.
Co-author Dr Albert van Dijk from Utrecht University says that because birds lack the SP-D immune protein found in mammals, their lungs must rely on alternative defence strategies against respiratory pathogens.
“If we can identify how these proteins function in birds, we may be able to develop new strategies to improve immune responses in humans, particularly for respiratory diseases such as pneumonia and COVID-19,” Dr van Dijk says.
The researchers say the findings may provide a foundation for future medical and veterinary advances.
A video explaining the research is available at: A word about birds
Notes for editors
Kunchala, S. R., van Dijk, A., Veldhuizen, E. J. A., Haagsman, H. P., & Orgeig, S. (2025). Adaptation and conservation of CL-10/11 in avian lungs: Implications for their role in pulmonary innate immune protection. DOI: 10.1098/rstb.2023.0425
Dr Srinivasa Kunchala led the research while undertaking his PhD at the University of South Australia. He is now based in Hyderabad, India, where he has founded his own company Advanced Respiratory Drug Delivery Solutions.
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Contact for interview: Professor Sandra Orgeig M: 0410 422 712 E: sandra.orgeig@unisa.edu.au
Media contact: Candy Gibson M: +61 434 605 142 E: candy.gibson@unisa.edu.au
Source: Northern Territory Police and Fire Services
The Northern Territory Police Force is calling for witnesses in relation to an assault that occurred in Katherine on Monday evening.
About 8.15pm, a female was allegedly assaulted by an unknown person whilst walking along the footpath beside the Stuart Highway, within the vicinity of Byers Road, rendering her unconscious. At around 9.30pm, the female regained consciousness and walked to her home address, where she sought assistance from a friend and was transported to Katherine Regional Hospital.
Police are appealing for witnesses in relation to this incident, particularly anyone with dash cam footage from the area at around the same time to make contact on 131 444 and reference job number NTP2500041721.
Source: Northern Territory Police and Fire Services
The Northern Territory Police Force is calling for information in relation to an aggravated robbery that occurred in Coconut Grove early this morning.
Around 12:20am, police received reports that a male youth had allegedly assaulted a 14-year-old female with a fridge shelf in the yard of her residence on Progress Drive.
The victim then retreated inside her 57-year-old grandmother’s unit, where the male forced himself inside the residence and stole a handbag.
The 57-year-old occupant attempted to hold onto the bag, before the male allegedly threatened to stab her with scissors if she did not let go. The woman released the handbag, and the offender fled the scene on foot.
Police attended and 14-year-old female victim was assessed for minor injuries and did not require medical treatment.
The offender remains outstanding, and investigations are ongoing.
Police urge anyone with information about the incident to make contact on 131 444. Please quote reference number P25110967. Anonymous reports can be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.