3021-3030 of 4397 results
Australia's new Multinational Anti-avoidance Law moves ahead of OECD consensus
The Government has announced as part of the Budget that it will introduce a new multinational anti-avoidance law into Part IVA of the Income Tax Assessment Act 1936 The new law will apply to tax benefits obtained on or after 1 January 2016 It is aimed at 30 identified multinationals with Australian ...
APRA's assessment of life insurers: 'must try harder'
As an institution APRA can be partial to bureaucratese As keen readers of APRAs writings we sometimes find ourselves asking ndash what is APRA really saying here And that is a question worth asking when reading APRAs recent letter to life companies setting out its concerns with group insurance ...
The beginning of the end of the unit trust's monopoly?
It is surprising the Federal Government did not make more of its release on 4 June of the Board of Taxations report on tax arrangements applying to collective investment vehicles We can only assume that the government was slightly embarrassed that the report handed to the previous government in 2011 ...
Important clarifications of Australian trade mark registrability
Two recent trade mark cases have widened the field of marks that are potentially registerable in Australia on the basis that those marks are inherently adapted to distinguish. ...
Full Federal Court rules against agreed civil penalties
Ecstasy cocaine and industrial action at a construction site are unlikely subjects for an article on financial services regulation They are however the things that have led to what could be a significant change to the way in which financial services regulators like ASIC and APRA can resolve civil ...
Withholding tax on the sale of Australian property by foreign residents exposure draft legislation released
Exposure draft legislation implementing the Federal Governments promise to introduce a 10 per cent non-final withholding tax on purchasers of certain types of taxable Australian property by foreign residents has been released for review and comment Partner Charles Armitage and Associate Scott Lang ...
Indonesia implements export ban on ore
In a move intended to add value for Indonesia by requiring that the processing and refining of mineral commodities be conducted there the Government has issued new regulations implementing in-country processing requirements for mineral commodities excluding coal including a ban on the export of ...
ICANN caught in regulatory web
Since it took effect in May 2018 across the entire European Union, the General Data Protection Regulation has sent shockwaves through countless internet infrastructure industries ...
Second round of changes to Australia's IP laws released for comment
IP Australia has released draft legislation to implement the second part of the Government's response to the Productivity Commission's inquiry into IP arrangements. Senior Associate Lauren John reports. ...
Clarity on what constitutes a misleading consumer guarantee representation
A recent Full Federal Court decision has provided welcome clarity on what constitutes a misleading consumer guarantee representation. ...