The Demerger Journey - from Facilitation to Frustration. Partner Joe Power and Senior Associate Jay Prasad published their paper on the demerger tax rules at the inaugural Tax Institute Tax Summit at the International Convention Centre in Sydney in March 2020. The paper considers the correctness of the ATO’s recent views on the scope of the demerger tax relief provisions, and compares those provisions to analogous provisions in the UK, US and Canada. ...

Queensland Parliament has passed legislation that, when it comes into effect on 1 July 2020, will change the state's regulatory framework for health and safety in the resources industry. ...

This case affirms the principle that the question of whether personal performance of a contract is required is one of construction of the contract, and that personal performance may be required even in circumstances where performance of the contract requires no specific personal skill. ...

In this case, the New South Wales Court of Appeal considered the terms of a conditional contract for the sale of land, and whether the purchaser's 'step-in' right qualified the vendor's right to rescind ...

In this case, the NSWCA considered the nature and extent of the doctrine that a government or public authority may not fetter the future exercise of discretionary powers reposed in the executive or a public authority. ...

The ability to enter into, and enforce, contracts with governments is complicated by the principle that governments cannot fetter the future exercise of their discretionary powers (known as the 'fettering doctrine'). ...

'fetter doctrine' is the ability to enter into enforce, contracts with governments is complicated by the principle that governments cannot fetter the future exercise of their discretionary powers. ...

A recent WA Court of Appeal decision illustrates the difficulties for a party in avoiding the literal meaning of a contract in the absence of ambiguity or absurdity ...

In Donau Pty Ltd v ASC AWD Shipbuilder Pty Ltd, the New South Wales Court of Appeal considered the circumstances in which a party, which has a right to terminate a contract, might lose that right. In particular, the court considered when the right might be lost due to an election to affirm a contra ...

Data analysis, and the technology that facilitates it, is currently playing a critical role in the global and national efforts to combat the COVID-19 pandemic. Alongside the front-line health response, it has become a core part of the daily calculations made by governments and health organisations. ...