3041-3050 of 4025 results
Tax deductions for mining rights and information
Legislation amending the timing of tax deductions for expenditure incurred on acquiring mining rights and mining information has been introduced into federal Parliament The new law will remove the immediate tax deduction for the cost incurred by a mining entity in acquiring mining rights or mining ...
Changes to tax rules for offshore investment
A Bill is currently before Federal Parliament that will more closely but not completely align the foreign non-portfolio dividend NANE treatment with debtequity concepts Partner Martin Fry and Senior Associate Jennifer Richards report on the changes ...
When are LDs a penalty?
The Supreme Court of Queensland recently considered whether liquidated damages in a standard form construction contract were a penalty In a decision that traversed long-held doctrines on penalties and recent developments in emAndrewsem and Paciocco the court ruled that the obligation to pay ...
VCAT advisory opinion outlines limits on recovery of certain landlord outgoings
A recent advisory opinion from the Victorian Civil and Administrative Tribunal outlines certain limits on the maintenance repair and compliance costs that a landlord can recover from tenants under Victorian leases particularly retail premises leases Partner John Beckinsale Special Counsel Christine ...
Protecting innovation without patents - data exclusivity and market exclusivity
Developments in patent law and the consequential limitations on patentability for biologic medicines mean that data exclusivity and market exclusivity can be the primary protection afforded to originator biologic medicines This is most stark in the US where patent protection for biologic medicines ...
The CoOL change is here
We provide an update on the new Country of Origin Labelling regime which came into effect on 1 July 2016 and the Federal Government’s proposed changes to the safe harbour provisions under the Australian Consumer Law. ...
Penalties: The final word
The High Court decision in Paciocco v Australia and New Zealand Banking Group Limited, provides welcome clarity on the application of the 'penalties rule' implicating a broad range of sectors. ...
Food imports and the Biosecurity Act: What’s changed
We report on recent changes to the law relating to the importation of food into Australia, introduced by the commencement of the Biosecurity Act 2015 (Cth). ...
Bankruptcy and insolvency law reforms and the innovation agenda
The Federal Government has released a Proposals Paper on possible changes to bankruptcy and insolvency laws that will form part of its broader National Innovation and Science Agenda Reform to bankruptcy and insolvency law has been identified as an area that could contribute to changing the culture ...
Extending the reach of Australia's cartel laws and the first criminal prosecution
Recent decisions handed down in separate cartel proceedings confirm that Australian courts will take a broad approach to the extraterritorial ambit of Australias competition laws This means that more foreign businesses could be caught by Australias criminal and civil cartel laws These decisions ...