191-200 of 452 results
Whistling in the wind: clarification on the limited retrospective application of the corporate and tax whistleblower protection regime
The Full Court of the Federal Court of Australia has unanimously determined that the updated whistleblower protections that came into effect on 1 July 2019 do not apply to detrimental conduct engaged ...
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. ...
Is a change (to a stapled structure) as good as a (tax) holiday?
In the second case to consider the general anti-avoidance rule contained in Part IVA since it was amended in 2013, a single judge of the Federal Court has held that the overall restructuring of a loan securitisation business from a corporate group to a corporate group and a separate trust group, which ultimately became a stapled structure, was legitimate and not rendered ineffective for income tax purposes. ...
Australian class actions trends: 2021 update
Class action litigation in Australia continues to be active and highly complex. Over the past 10 to 15 years, class actions have become an increasingly entrenched and accepted aspect of commercial life for organisations conducting business in Australia. ...
Privacy disclosure incident leads to largest ever award of compensation for non-economic loss.
The determination issued by the OAIC for breaches of the Privacy Act by the Department of Home Affairs confirms that compensation can be ordered to be paid for non-economic losses related to data breaches. ...
Allens advises RBA on Central Bank Digital Currency pilot
The use of the pilot CBDC was tested by approved market participants in a diverse set of use cases, with the goal to understand potential business models, use cases and economic benefits, as well a ...
2023 corporate crime landscape: interim update
This interim update summarises the major developments in Australia's corporate crime landscape of 2023 so far. With increased exposure, scrutiny and penalties, it is ever more vital to ensure your organisation is taking steps to be compliant with the evolving corporate crime landscape. ...
ESG contract clauses — drafting tips to reduce your exposure to disputes and complaints
Interest in environmental, social and governance (ESG) is continuing to grow at a rapid pace, including ESG-related goods and services. ...
APRA finalises its guidance on investment governance in superannuation (SPG 530)
After two years of consultation on investment governance practices in superannuation, APRA has recently released the final Prudential Practice Guide (Investment Governance) (SPG 530). ...
1972 is calling: repeal of the Aboriginal Cultural Heritage Act 2021 (WA)
Just five weeks after its commencement, the Aboriginal Cultural Heritage Act 2021 (WA) (ACH Act) has been repealed, and will be replaced with an amended version of the Aboriginal Heritage Act 1972 (WA) (1972 Act) – the very legislation it was intended to overhaul. ...