2461-2470 of 2716 results
Accurate tenement expenditure recording under the Mining Act 1978 (WA): an update from the Warden's Court
Recent proceedings before the Warden's Court of Western Australia have reinforced a long line of decisions and the nature of a tenement holder's obligations in tenement reporting; affirming the requirements for detailed and accurate reporting on expenditure, and emphasising the importance of ensuring tenement holders are truthful when reporting expenditure. The decisions are a timely reminder of the importance of adequately resourcing the compiling, calculating and reporting expenditure functions (and the need to keep detailed records to substantiate that expenditure), as failure to do so can ultimately lead to forfeiture of tenements. ...
WA Court of Appeal determines meaning of 'feasibility study' in the context of a joint venture agreement
In the recent decision of Pilbara Iron Ore Pty Ltd v Ammon [2020] WASCA 92, the WA Court of Appeal considered a farm-in agreement where one party had to pay for a 'feasibility study' in order to acquire an interest in a mining tenement. The primary question for the Court of Appeal was whether the feasibility study had to be 'bankable' or if it could be of a lower standard. ...
Carrots and sticks: enforcement of the Consumer Data Right
The Australian Competition and Consumer Commission (ACCC) and the Office of the Australian Information Commissioner (OAIC) have published a joint Compliance and Enforcement Policy (the Policy) for the Consumer Data Right (CDR). ...
Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...
Disclosure of climate-related financial risk: major change is imminent
There has been a global proliferation of voluntary reporting standards that companies might adopt with respect to disclosure of climate change-related financial risk. ...
Renewables in Vietnam
The demand for electricity in Vietnam is rising rapidly to power the growing economy. Forcasts predict an annual growth rate for electricity of 'near-double' digits in the years to come. To keep pace with demand, the Government has envisioned substantial expansion to the national power generation ca ...
The case for market-led proposals as part of Australia’s COVID-19 recovery
Infrastructure will play a vital role in Australia's economic recovery, presenting new opportunities for collaboration between industry and government to develop a pipeline of projects to stimulate the economy. ...
Shareholder resolutions
Shareholders are becoming increasingly aware of climate change risks. Since early 2017, both Australian and foreign companies have faced a wave of climate change-related shareholder activism. Ceres maintains a Climate and Sustainability Shareholder Resolutions Database, which at February 2020 showe ...