1471-1480 of 2664 results
Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
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 ...
WA: North West Shelf State Agreement extended for 25 years
The most significant impact of the Act is to extend the term of the State Agreement by a further 25 years from 31 December 2034 to 31 December 2059. ...
JPA Finance Pty Ltd v Gordon Nominees Pty Ltd [2019] VSCA 159
In JPA Finance Pty Ltd v Gordon Nominees Pty Ltd [2019], the VSCA l considered whether the termination notice requirements in an option deed required strict, as opposed to substantive, compliance. ...
Visual Building Construction Pty Ltd v Armistead (No 2) [2019] NSWCA 280
In this case, the New South Wales Court of Appeal considered when a contract is validly terminated if the termination clause provides for termination if a remediable breach is not remedied within a set timeframe. ...
Allens appoints new Chief Executive Partner
Richard Spurio has today been announced as the new Chief Executive Partner (CEP) of Allens. Taking over the reins from outgoing CEP Michael Rose, Richard will build on the transformational work ...
Fuel for thought: is SAF the safe bet?
In this Insight, we look at the challenge posed by the Aviation Green Paper (the Paper) for the Australian aviation sector to lead the transition to net zero. Released on 7 September 2023, the Paper o ...
Allens advises AirTree Ventures on its investment in HEO
AirTree Ventures led the $12 million Series A round alongside new and returning investors, including Salus VC, Y Combinator, In-Q-Tel, David Harding and Steve Baxter. 'We are very pleased to have h ...
Thin cap: debt deduction creation regime
In this insight, we analyse the new debt deduction creation regime and discuss its potential implications. ...
Best practice approach to communications between principals and superintendents
This Insight sets out practical tips on achieving best practice communications between principals and superintendents in order to avoid any perception of bias, and summarises recent case law on the consequences of failing to heed this guidance. ...