2471-2480 of 4476 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 ...
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). ...
Emissions regulation and liability – NGERs and the Safeguard Mechanism
The National Greenhouse and Energy Reporting (NGER) scheme requires some companies to account for the scope 1 and scope 2 emissions they are responsible for. Scope 1 emissions are direct emissions for which a company is responsible, whilst scope 2 emissions are indirect emissions from the purchase o ...
Competition law and climate change
In the light of the mounting pressure on businesses to address climate change risks, there is growing impetus to collaborate on effective ways to approach climate change management. ...
Corporate PPAs: questions to ask, traps to avoid
As electricity prices rise and we move towards a carbon‑constrained future, companies are looking for ways to manage their exposure to changing electricity prices and to purchase electricity from renewable sources. Generators are also looking beyond retailers as potential offtakers to support the de ...
Green finance
Australia's 'green finance' market continues to grow steadily in response to global environmental challenges and to support sustainable development. Innovative financial products continue to be developed to direct capital towards green projects and to promote sustainability causes or ESG-related per ...
In Touch: COVID-19 and competition and consumer law issues; ACCC derailed in the dismissal of the Pacific National / Aurion appeal; and SOLD - Gumtree's acquisition of Cox Media gets the all clear
COVID-19 and competition and consumer law issues; ACCC derailed in the dismissal of the Pacific National / Aurion appeal; and SOLD - Gumtree's acquisition of Cox Media gets the all clear. ...
Renewables in Vietnam
The demand for electricity in Vietnam is rising rapidly to power the growing economy. Forcasts predict an annual growth rate for electricity of 'near-double' digits in the years to come. To keep pace with demand, the Government has envisioned substantial expansion to the national power generation ca ...
The case for market-led proposals as part of Australia’s COVID-19 recovery
Infrastructure will play a vital role in Australia's economic recovery, presenting new opportunities for collaboration between industry and government to develop a pipeline of projects to stimulate the economy. ...
The COVIDSafe Bill – good progress, but there's more to do
The COVIDSafe app has been marketed as offering privacy 'protected by law'. On Sunday, the Federal Government released an exposure draft of legislation designed to put those protections in place, and to dispel lingering doubts about the app. ...