--- title: Turtons Lawyers | Insights | Morgan McIntosh | Senior Associate description: "Morgan is a specialist construction lawyer in Sydney who helps companies navigate through large or unusual projects and streamline their contracting processes through simplified contracts.


morgan.mcintosh@turtons.com | (02) 9229 2901

" --- [![Turtons | Commercial Lawyers Sydney](https://s3-ap-southeast-2.amazonaws.com/spinfluence/Retina_Logo.png "Turtons | Commercial Lawyers Sydney")](https://www.turtons.com) - [+61 2 9229 2922](tel:+61292292922) - [Contact details](https://www.turtons.com/contact-us-for-a-commercial-lawyer-in-sydney) [**](tel:+61292292922) [**](https://www.turtons.com/blog/author/morgan-mcintosh-senior-associate-#) ** [**](https://www.turtons.com/blog/author/morgan-mcintosh-senior-associate-#) # Browse or search our extensive collection of articles below. - [Most recent](https://www.turtons.com/blog#most-recent) - [Popular](https://www.turtons.com/blog#popular-post) - [Commercial **](https://www.turtons.com/blog/topic/commercial) - [Bringing on a New Shareholder](https://www.turtons.com/blog/topic/bringing-on-a-new-shareholder) - [Commercial disputes](https://www.turtons.com/blog/topic/commercial-disputes) - [Employee Share Schemes](https://www.turtons.com/blog/topic/employee-share-schemes) - [Investing in a Business](https://www.turtons.com/blog/topic/investing-in-a-business) - [Risk management](https://www.turtons.com/blog/topic/risk-management) - [Selling a business](https://www.turtons.com/blog/topic/selling-a-business) - [Shareholders Agreement](https://www.turtons.com/blog/topic/shareholders-agreement) - [Starting a business](https://www.turtons.com/blog/topic/starting-a-business) + - [Construction **](https://www.turtons.com/blog/topic/construction) - [AS 2124](https://www.turtons.com/blog/topic/as-2124) - [AS 4000](https://www.turtons.com/blog/topic/as-4000) - [AS 4300](https://www.turtons.com/blog/topic/as-4300) - [AS 4902](https://www.turtons.com/blog/topic/as-4902) - [Construction Contracts 101](https://www.turtons.com/blog/topic/construction-contracts-101) - [ECI](https://www.turtons.com/blog/topic/eci) - [Security of Payment (NSW)](https://www.turtons.com/blog/topic/security-of-payment-nsw) - [Security of Payment (Qld)](https://www.turtons.com/blog/topic/security-of-payment-qld) - [Security of Payment (Vic)](https://www.turtons.com/blog/topic/security-of-payment-vic) - [Working with Construction Lawyers](https://www.turtons.com/blog/topic/construction-lawyers) + - [Careers](https://www.turtons.com/blog/topic/careers) January 31, 2023 [![When do employees pay tax on employee share scheme interests?](https://www.turtons.com/hubfs/woman%20investment%20consultant%20analyzing%20company%20annual%20financial%20report%20balance%20sheet%20statement%20working%20with%20documents%20graphs.%20Stock%20market%2c%20office%2c%20tax%2c%20education%20concept.%20Hands%20with%20charts%20papers.jpeg)](https://www.turtons.com/blog/when-do-employees-pay-tax-on-employee-share-scheme-interests) ## [When do employees pay tax on employee share scheme interests?](https://www.turtons.com/blog/when-do-employees-pay-tax-on-employee-share-scheme-interests) An employee who acquires an interest under an employee share scheme will generally be required to pay tax. However the time at which this tax is payable, and also the way in which the tax is ... [read more](https://www.turtons.com/blog/when-do-employees-pay-tax-on-employee-share-scheme-interests) January 17, 2023 [![Eligibility criteria for the ESS start-up concession](https://www.turtons.com/hubfs/Business%20person%20stepping%20up%20a%20staircase.jpeg)](https://www.turtons.com/blog/eligibility-criteria-for-the-ess-start-up-concession) ## [Eligibility criteria for the ESS start-up concession](https://www.turtons.com/blog/eligibility-criteria-for-the-ess-start-up-concession) Since July 2015, the Australian Government has been allowing concessions to eligible companies in an effort to improve the competitiveness of Australia’s tax treatment of employee share schemes. This ... [read more](https://www.turtons.com/blog/eligibility-criteria-for-the-ess-start-up-concession) August 16, 2019 [![Introduction to AS 4902](https://www.turtons.com/hubfs/Stock%20Images%20-%20Opt/Stock-3%20-%20opt.jpeg)](https://www.turtons.com/blog/an-introduction-to-as-4902) ## [Introduction to AS 4902](https://www.turtons.com/blog/an-introduction-to-as-4902) **AS 4902, more formally known as AS 4902-2000 General Conditions of Contract for Design and Construct, is one of the most widely used forms of head contract for design and construct projects in ...** [read more](https://www.turtons.com/blog/an-introduction-to-as-4902) March 22, 2019 [![How to use AS 4916 Construction Management Contract](https://www.turtons.com/hubfs/shake.jpg)](https://www.turtons.com/blog/how-to-use-as-4916-construction-management-contract) ## [How to use AS 4916 Construction Management Contract](https://www.turtons.com/blog/how-to-use-as-4916-construction-management-contract) **AS 4916 is one of the most commonly used - and also misused - forms of construction management contract in Australia. This article explains how it works and also identifies areas where users ...** [read more](https://www.turtons.com/blog/how-to-use-as-4916-construction-management-contract) December 14, 2018 [![The different types of construction contract explained](https://www.turtons.com/hubfs/AdobeStock_195689229_optimized.jpg)](https://www.turtons.com/blog/how-to-choose-between-the-different-types-of-construction-contract) ## [The different types of construction contract explained](https://www.turtons.com/blog/how-to-choose-between-the-different-types-of-construction-contract) **This article explains the different types of construction contract, and explains how to choose the right type of contract for your next project. Although the same general principles should apply to ...** [read more](https://www.turtons.com/blog/how-to-choose-between-the-different-types-of-construction-contract) November 9, 2018 [![What is a provisional sum?](https://www.turtons.com/hubfs/Optimized-Images/AdobeStock_111058517-optimized-v1.jpg)](https://www.turtons.com/blog/what-is-a-provisional-sum) ## [What is a provisional sum?](https://www.turtons.com/blog/what-is-a-provisional-sum) **A provisional sum is an allowance included in a fixed price construction contract for an item of work that cannot be priced by the contractor at the time of entering the contract.** [read more](https://www.turtons.com/blog/what-is-a-provisional-sum) October 12, 2018 [![10 differences between AS 4000 and AS 2124](https://www.turtons.com/hubfs/AdobeStock_110630950-optimized.jpg)](https://www.turtons.com/blog/10-differences-between-as-4000-and-as-2124) ## [10 differences between AS 4000 and AS 2124](https://www.turtons.com/blog/10-differences-between-as-4000-and-as-2124) **Both [AS 2124](https://www.turtons.com/blog/introduction-to-as-2124) and its successor [AS 4000](https://www.turtons.com/blog/introduction-to-as-4000) are widely used forms of construction contract in Australia. Although they have many similarities, there are some significant differences.** [read more](https://www.turtons.com/blog/10-differences-between-as-4000-and-as-2124) September 28, 2018 [![Introduction to AS 2124](https://www.turtons.com/hubfs/AdobeStock_175363724-optimized.jpg)](https://www.turtons.com/blog/introduction-to-as-2124) ## [Introduction to AS 2124](https://www.turtons.com/blog/introduction-to-as-2124) **The Australian Standard AS 2124-1992 General Conditions of Contract remains a widely used form of construct only head contract, despite it having been succeeded by [AS 4000-1997](https://www.turtons.com/blog/introduction-to-as-4000) and now being almost ...** [read more](https://www.turtons.com/blog/introduction-to-as-2124) August 24, 2018 [![What is the defects liability period (DLP)?](https://www.turtons.com/hubfs/Optimized-Images/AdobeStock_195350922-optimized.jpg)](https://www.turtons.com/blog/what-is-the-defects-liability-period) ## [What is the defects liability period (DLP)?](https://www.turtons.com/blog/what-is-the-defects-liability-period) **The defects liability period (or 'DLP') is a fixed period of time, starting from the date of practical completion, during which the contractor has an express contractual right to return to the site ...** [read more](https://www.turtons.com/blog/what-is-the-defects-liability-period) June 8, 2018 [![Introduction to AS 4000](https://www.turtons.com/hubfs/Blog%20Assets/Banner%20Images/Introduction%20to%20AS4000%20feature%20image.jpg)](https://www.turtons.com/blog/introduction-to-as-4000) ## [Introduction to AS 4000](https://www.turtons.com/blog/introduction-to-as-4000) **AS 4000, more formally known as the Australian Standard AS 4000-1997 General Conditions of Contract, is one of the most widely used forms of head contract for construction projects in Australia.** [read more](https://www.turtons.com/blog/introduction-to-as-4000) March 28, 2018 [![What is Early Contractor Involvement (ECI) and how does it work?](https://www.turtons.com/hubfs/Images/Why-ECI-mobile.jpg)](https://www.turtons.com/blog/early-contractor-involvement) ## [What is Early Contractor Involvement (ECI) and how does it work?](https://www.turtons.com/blog/early-contractor-involvement) **Early contractor involvement (or 'ECI') is a method of construction contracting that allows a builder to become involved, and potentially start work, before the design has been completed.** [read more](https://www.turtons.com/blog/early-contractor-involvement) November 16, 2017 [![10 things you should know about AS 4000](https://www.turtons.com/hubfs/Stock%20images%20-%20November%202017/AS%204000%20article%20(resized).jpg)](https://www.turtons.com/blog/10-things-you-should-know-about-as-4000) ## [10 things you should know about AS 4000](https://www.turtons.com/blog/10-things-you-should-know-about-as-4000) **Although AS 4000 is one of the most widely used construction contracts in Australia, many people remain unfamiliar with the detail. You can find our easy to understand explainer right [here](https://www.turtons.com/blog/introduction-to-as-4000). The ...** [read more](https://www.turtons.com/blog/10-things-you-should-know-about-as-4000) ## Latest - Filter ## Posts by Morgan McIntosh | Senior Associate : ## [Why legal salary guides are overrated](https://www.turtons.com/blog/why-a-legal-salary-guide-is-the-last-thing-you-should-read) The information in a legal salary guide is often meaningless and tends to focus your attention on the wrong things. Although there are times when they might come in handy, you need to be wary of their... [Read More](https://www.turtons.com/blog/why-a-legal-salary-guide-is-the-last-thing-you-should-read) [All posts](https://www.turtons.com/blog/all) ### Join our newsletter to receive two articles per month. No sales pitches, no spam, and one-click unsubscribe. [![Resources](https://no-cache.hubspot.com/cta/default/2568027/6a1cb105-f5e4-41f7-a333-173c8f91238e.png)](https://cta-redirect.hubspot.com/cta/redirect/2568027/6a1cb105-f5e4-41f7-a333-173c8f91238e) [![Careers](https://no-cache.hubspot.com/cta/default/2568027/ecde36e8-fb2b-4f7c-8d29-0cd1ae97aa50.png)](https://cta-redirect.hubspot.com/cta/redirect/2568027/ecde36e8-fb2b-4f7c-8d29-0cd1ae97aa50) [![Turtons | Commercial Lawyers Sydney](https://www.turtons.com/hs-fs/hubfs/Assets_April%202017/turtons_logo.png?width=146&name=turtons_logo.png "Turtons | Commercial Lawyers Sydney")](https://turtons-2568027.hs-sites.com/home) Level 22, Sydney Place, 180 George Street, Sydney NSW 2000  P: [+61 2 9229 2922](tel:+61292292922) | E: [info@turtons.com](mailTo:info@turtons.com) [Terms of Use](https://www.turtons.com/terms-of-use)  |  [Privacy](https://www.turtons.com/privacy) Liability limited by a scheme approved under Professional Standards Legislation.  ![](https://px.ads.linkedin.com/collect/?pid=1556145&fmt=gif)