3711-3720 of 4445 results
Fighting to protect Fintech innovations
The growth of financial services technology or Fintech as it is now called has exploded in recent years yet many of its creators dont realise that their innovations are patentable ...
Further guidance on promoter penalty provisions
The Federal Court has recently had another opportunity to consider the application of the promoter penalty provisions in the Taxation Administration Act The Federal Courts recent decision indicates that the promotion of schemes that are clear and deliberate tax exploitation schemes will result in ...
The disallowance of the FoFA Streamlining Regulation - what has been missed in all the noise?
The Senates disallowance of the Corporations Amendment Streamlining Future of Financial Advice Regulation 2014 was messy However the same could be said of the process by which FoFA was originally enacted ...
Taxation of certain unit trusts - 'attribution' model to replace 'present entitlement'
You may be forgiven for having lost track of the proposed reforms to the taxation of managed investment trusts or MITs given that this initiative has been announced by successive Federal governments since 2010 Finally though an exposure draft of new legislation is expected to be released before ...
The limits of lawyer-driven litigation
A recent VSC decision has examined the limits on entrepreneurship by securities class action lawyers ...
Competition Policy 'Root and Branch' review draft report released
The panel tasked with the root and branch review of competition law and policy has released its draft report Some of the recommendations are far reaching and may have significant ramifications on competition law enforcement in Australia including in relation to misuse of market power Partner Kon ...
ASIC's no action position on the wholesale/retail test for self-managed super funds
The Australian Securities and Investments Commission has announced that it will take no action where a self-managed superannuation fund trustee is treated as a wholesale client notwithstanding that the trustee does not have to meet the 10 million net asset threshold even though the financial service ...
Running out of time for retirement income reform
The Government has released a consultation paper on the regulation of retirement income streams It says that the Government wants to encourage the development of more retirement products But this is old news and the paper offers few concrete policy proposals other than in the area of deferred ...
Introduction of the Emissions Reduction Fund Bill
The Federal Government has introduced into Parliament legislation for the establishment of its proposed Emissions Reduction Fund which will provide businesses with opportunities to enter into contracts under which the Government pays them for undertaking carbon abatement Partner Grant Anderson and ...
Retirement phase of superannuation
The Financial System Inquirys interim report has identified the retirement phase of superannuation as a priority issue that requires change If the Federal Government decides to implement various policy options to encourage the development of more suitable products it could result in significant ...