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In Touch: further ACCC authorisations for businesses cooperation during the pandemic; ACCC releases interim Home Loans Price Inquiry report and fuel industry report; and mandatory Code of Conduct for relationships between digital platforms and media companies
Insight 30 Apr 2020

Further ACCC authorisations letting businesses work together during the pandemic; ACCC releases interim report in Home Loans Price Inquiry and fuel industry report; and mandatory Code of Conduct for relationships between digital platforms and media companies forthcoming. ...

Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Insight 19 May 2020

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
Insight 25 May 2020

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
Insight 25 May 2020

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 ...

Competition law and climate change
Insight 25 May 2020

In the light of the mounting pressure on businesses to address climate change risks, there is growing impetus to collaborate on effective ways to approach climate change management. ...

Corporate PPAs: questions to ask, traps to avoid
Insight 25 May 2020

As electricity prices rise and we move towards a carbon‑constrained future, companies are looking for ways to manage their exposure to changing electricity prices and to purchase electricity from renewable sources. Generators are also looking beyond retailers as potential offtakers to support the de ...

Green finance
Insight 25 May 2020

Australia's 'green finance' market continues to grow steadily in response to global environmental challenges and to support sustainable development. Innovative financial products continue to be developed to direct capital towards green projects and to promote sustainability causes or ESG-related per ...

Shareholder resolutions
Insight 25 May 2020

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 ...

Just transition
Insight 25 May 2020

The 'just transition' is frequently used to refer to a framework for a transition to a low-carbon economy that takes into account the associated economic and social costs and opportunities. ...

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