1501-1510 of 4056 results
A (further) update on the Australian Patent Box
The Federal Government has taken a major step towards the implementation of Australia's first patent box regime, introducing the Treasury Laws Amendment (Tax Concession for Australian Medical Innovations) Bill 2022 to parliament. We discuss the latest developments below. ...
Reminder – AUSTRAC compliance reports are due
With 2022 now in full swing and the due date for AUSTRAC compliance reports just around the corner (on 31 March 2022), we take a look at some recent changes to the form and how they will affect reporting entities. ...
The era of responsibility – top ESG trends for 2022
Environmental, Social and Governance issues continue to create a paradigm shift in the way businesses are run.2022 looks to be another big year in the space, with those slow to adapt getting left behind. We break down key ESG trends to watch for in 2022. ...
Allens appoints seven new partners
'We are delighted to welcome these outstanding lawyers to the partnership. All of them bring expertise in areas of critical importance to our clients and are terrific mentors to younger lawyers ...
A significant revamp of our thin capitalisation rules is on the horizon
On 16 March 2023, Treasury released an Exposure Draft of the legislation to amend Australia's interest limitation rules—the thin capitalisation rules—contained in Division 820 of the Income Tax Assessment Act 1997 (Cth) (the 1997 Act). ...
Laundy v Dyco – 'carrying on a business' when the law changes suddenly
The High Court, in recently considering the construction of a contract for the sale of the property and assets of a hotel business affected by the COVID-19 pandemic. We explain this important decision and its implications. ...
Australian Senate report proposes new corporate entity in model to regulate the crypto economy
The Senate Select Committee on Australia as a Technology and Financial Centre has released a report (the Report) which makes 12 recommendations largely focused on the 'digital asset/crypto' economy. ...
Queensland decision highlights importance of considering evidence that supports investigation finding
The Queensland Industrial Relations Commission (the Commission) recently found an employer liable for a psychological injury caused by a three-month disciplinary process. ...
Common law right to damages for defective building work could be ousted by DLP and final certificate mechanism
Common law right to damages for defective building work could be ousted by DLP and final certificate mechanism. ...
ESG activism is growing – what should boards do?
ESG-related interests of stakeholders are impacting the governance arrangements of large listed companies. We look at why this is important for boards, and what steps they can take to mitigate becoming the target of this type of activist campaign. ...