2461-2470 of 4377 results
Disclosure of climate-related financial risk: major change is imminent
There has been a global proliferation of voluntary reporting standards that companies might adopt with respect to disclosure of climate change-related financial risk. ...
Consumer laws - 'green' marketing
Consumers and investors are increasingly conscious of climate change risks, and more demanding of businesses to adopt sustainable business practices. This has led to an increase in 'green marketing', which includes statements about environmental sustainability, carbon neutrality, recycling or impact ...
Rokt unsuccessful in the Full Court
The Full Court in Rokt Pte Ltd v Commissioner of Patents [2018] FCA 1988 reversed the decision of the trial judge, finding for the Commissioner of Patents that Rokt's digital advertising systems and methods invention does not constitute patentable subject matter. The decision further clarifies the patentability of computer-implemented inventions at Australian law. ...
Energy efficiency schemes – retailer risk vs business and household opportunities
A number of states and territories have established schemes that provide electricity users with incentives to implement energy saving measures and which require electricity retailers to achieve energy saving targets. ...
Voluntary schemes and soft law
The term 'soft law' refers to rules, principles or guidelines that are not themselves legally binding, but nonetheless play an important role in promoting compliance with certain standards of behaviour. Rules of 'soft law' can often act as a precursor to the emergence of 'hard law'. ...
Treasurer temporarily amends continuous disclosure laws during COVID-19 crisis
The Treasurer has used his emergency powers under the Corporations Act (the Act) to temporarily modify the operation of Australia's continuous disclosure laws. The Treasurer's release states that the changes are designed to enable listed companies to more confidently provide earnings guidance ...
RBA expands repo eligibility to include corporate bonds
The RBA has announced changes aimed at kick-starting demand for corporate bonds in the COVID-19 environment. To take advantage of the RBA's support, corporate treasurers and their financial advisers should consider applying to have their securities eligible for purchase by the RBA, bearing in mind the eligibility criteria we have summarised in this note. ...
OAIC's landmark case against Facebook to have major implications on Privacy Act
As Privacy Awareness Week this year called for individuals to #rebootyourprivacy and debate continues over the privacy protections for the COVIDSafe application, another step has been taken in the Australian Information Commissioner's (Commissioner) landmark case against Facebook, Inc and Facebook Ireland Ltd (together, Facebook) which will have major implications for the Privacy Act 1988 (Cth) (Privacy Act) and digital businesses operating from offshore entities. ...
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 ...
Carrots and sticks: enforcement of the Consumer Data Right
The Australian Competition and Consumer Commission (ACCC) and the Office of the Australian Information Commissioner (OAIC) have published a joint Compliance and Enforcement Policy (the Policy) for the Consumer Data Right (CDR). ...