3721-3730 of 4389 results
The beginning of the end of the unit trust's monopoly? A look at common contractual funds
The Board of Taxations report on tax arrangements applying to collective investment vehicles considers that offshore investors are dissuaded from investing in Australian funds because they do not understand unit trusts and that access to a broader range of collective investment vehicles would help ...
Withholding tax to capture exit profits
Legislation introduced into Parliament will impose a 10 per cent non-final withholding tax on proceeds paid to foreign parties to acquire direct or indirect interests in Australian real property and mining rights from 1 July 2016 Partner Martin Fry and Lawyer David Lewis discuss the proposed law ...
Contract Law Update 2015
Our Contract Law Update provides an overview of important contract law decisions by Australian appellate courts in the past 12 months and considers their significance for the development of Australian contract law ...
Special Report: Understanding the opportunities and navigating the legal frameworks of distributed ledger technology and blockchain
Authored by a multidisciplinary team from Allens Blockchain Reaction is designed to assist business stakeholders decision makers and in-house counsel across a variety of sectors to understand the technology and how it is being used as well as navigate the regulatory and legal opportunities and ...
Employment Law
In this issue we look at how redundancies can breach enterprise agreement provisions whether union officials can exercise their right of entry entitlements before or after work reasonable notice terms in employment contracts and the processes a labour hire company should follow before dismissing an ...
Workplace Relations
In this issue we look at a Fair Work Commission decision that highlights the issue of costs in relation to a vexatious claim the consequences for employment law in the wake of the Coalitions return to power and an enforceable undertaking to reimburse a large number of underpaid employees ...
Mandatory margining: APRA final rules released
APRA has released its long-awaited Prudential Standard CPS 226 Margining and risk mitigation for non-centrally cleared derivatives While these rules are based on the Draft released in February of this year and address some of the concerns raised during the consultation process there are still a ...
AMITs are here (at last)
It has taken a while but out of the dust of an early Federal Budget and double-dissolution election announcement a new tax attribution regime for Attribution Managed Investment Trusts has emerged relatively intact While the AMIT regime should generally be welcomed as a positive thing for MITs in ...
What's in a (biosimilar) name?
Because biosimilars and their reference biologic medicine are not identical whether compared to each other or even between biosimilars it is important to know which product has been used ...
Improving external dispute resolution schemes - rather odd recommendations
It is difficult to describe the interim recommendations of the Expert Panel reviewing the financial system external dispute resolution and complaints framework as anything other than odd ...