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The Demerger Journey - from Facilitation to Frustration
Insight 13 Mar 2020

The Demerger Journey - from Facilitation to Frustration. Partner Joe Power and Senior Associate Jay Prasad published their paper on the demerger tax rules at the inaugural Tax Institute Tax Summit at the International Convention Centre in Sydney in March 2020. The paper considers the correctness of the ATO’s recent views on the scope of the demerger tax relief provisions, and compares those provisions to analogous provisions in the UK, US and Canada. ...

Report: National Electricity & Gas Rules Update: February 2020
Insight 01 Mar 2020

In this update we summarise the decision of the AEMC on the calculation of transmission loss factors. ...

Australia - Fund Finance 2020
Insight 31 Jan 2020

The fund financing market in Australia continued to be buoyant in 2019. Private equity, infrastructure and real estate funds remain the main drivers of volume, with an increasing number of newly raised as well as existing private debt funds also capitalising on the market's additional liquidity and ...

Linklaters Insights: UK - At a glance: governance and risk December 2019/January 2020
Insight 31 Jan 2020

This latest guide looks at developments at the end of last year and the beginning of 2020. It covers: Brexit and the transition, final-form recommendations for audit and auditor reform, new stewardship obligations for investors, tougher new anti-money laundering rules, FRC guidance for this year's annual reports and Section 172 statements, the extension of the FCA's Senior Manager regime, market abuse, ESG and climate, private equity reporting, transparency of ownership of UK real estate and late payment. ...

Real estate M&A and industry review
Insight 28 Jan 2020

The real estate industry continues to evolve in a technology focused world, unlocking new REITs (real estate investment trusts) and investment opportunities. Against a backdrop of low bond yields, easing monetary policy and global volatility, our real estate sector M&A experts share insights and consider what opportunities lay ahead for the real estate Mergers and Acquisitions sector. ...

Controversial Religious Discrimination Bill back in the spotlight
Insight 17 Feb 2020

The Federal Government has released second exposure drafts of its proposed legislation on religious discrimination, as part of another round of public consultation. ...

No minimum period before casuals can expect 'regular and systematic' work
Insight 16 Feb 2020

The Federal Court has decided that, from the commencement of her employment, a casual employee was engaged on a 'regular and systematic' basis and had a reasonable expectation of continued employment. ...

How is Vietnam's labour law changing?
Insight 12 Feb 2020

Upcoming changes to Vietnam's labour law include such significant steps as more flexibility in the renewal and termination of labour contracts; and for the first time, the right of employees to establish and join independent labour unions. Although the Labour Code 2019 will not take effect until 1 January 2021, employers should start looking ahead and consider how the upcoming changes will impact their businesses and management of their workforce. ...

Report: National Electricity & Gas Rules Update: December 2019 - January 2020
Insight 16 Feb 2020

In this update we summarise the progress of existing rule change requests across December 2019 and January 2020 and take a closer look at the Federal Government's proposed offshore clean energy infrastructure regulatory framework. ...

ASIC finalises new regulatory framework for foreign financial services providers
Insight 13 Mar 2020

The Australian Securities and Investments Commission has unveiled the much-anticipated new regulatory framework for foreign financial services providers that supply financial services to wholesale clients in Australia. foreign financial services providers ...

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