2481-2490 of 2721 results
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. ...
Emissions regulation and liability – NGERs and the Safeguard Mechanism
The National Greenhouse and Energy Reporting (NGER) scheme requires some companies to account for the scope 1 and scope 2 emissions they are responsible for. Scope 1 emissions are direct emissions for which a company is responsible, whilst scope 2 emissions are indirect emissions from the purchase o ...
Targeting net zero: five steps for stronger climate governance, disclosure and compliance
The last few years have seen a dramatic expansion of governance and disclosure expectations in relation to climate change risks. Publicly listed companies need to establish robust governance and disclosure frameworks, and ensure those frameworks are supported by effective implementation and review ...
Vietnam's Amended Law on Enterprises – top 10 changes you need to know
Vietnam's amended Law on Enterprises introduces various welcome changes and clarifies a number of issues under the Current LOE with the aim of creating a more transparent environment and streamlined process. We look at the 10 key changes and their implications for businesses. ...
Mandatory binding arbitration of tax disputes
This is a guide to the process, procedure and effect of mandatory binding arbitration under Australia's tax treaty network. ...
New criminal penalties for wage theft in Victoria
Employers, directors and officers may be criminally liable for underpayments of wages and other employee benefits, as well as for failures to keep records of employee entitlements. ...
Reasonableness of Prosegur's JobKeeper directions
A Full Bench of the Fair Work Commission (FWC) found it was not reasonable for security and cash management company Prosegur to offer 25 weekly hours to full-time, part-time and casual employees as a JobKeeper enabling direction. ...
Report of the Inquiry into Victoria's On-Demand Workforce
The Inquiry into the On-Demand Workforce (the Inquiry) released its report we'll link from here to into the ‘on-demand’ workforce in the Victorian labour market (the Report) on 15 July 2020. The Report makes a number of recommendations to update the current system. ...
Balancing compliance and enforcement with viability and recovery
The latest guidance from the FWO reiterates the importance of proactively reviewing and improving workplace relations systems to ensure they are fit for purpose. ...