381-390 of 848 results
New AMIT rules
New legislation has been introduced into Federal Parliament that will replace the existing taxation regime for trusts which qualify as Attribution Managed Investment Trusts Partner Charles Armitage and Managing Associate Judith Taylor look at what is different from the original Exposure Draft ...
Forge-ing ahead - the treatment of fixtures under the PPSA
Under the Personal Property Securities Act 2009 (Cth), the Court of Appeal have confirmed that 'fixtures' are to be understood in the same way as at general law and the same common law test applies to determining whether goods affixed to land have become fixtures. ...
Improving accountability and member outcomes in superannuation?
The Federal Governments proposed new superannuation legislation imposes significant new obligations on RSE licensees and could have a material effect on shareholders The Allens Superannuation team reports on the key changes ...
Design and distribution obligations - products caught (or excluded)
Four and a half years after the FSI recommended a targeted and principles-based design and distribution obligation the Design and Distribution Obligations and Product Intervention Powers Act 2019 the Act has recently received the Royal Asset Although the design and distribution obligations will not ...
Move to require big banks' participation in comprehensive credit reporting
The Federal Government has introduced draft legislation to establish a long-awaited mandatory comprehensive credit reporting regime for the major banks from 1 July 2018 Partner Gavin Smith Senior Associate Emily Cravigan and Lawyer Dougald Coulson report ...
Financial advice - vertically integrated institutions and conflicts of interest
ASIC has released its report on financial advice provided by vertically integrated institutions which is likely to be read with great interest by Commissioner Hayne and his team Senior Regulatory Counsel Michael Mathieson and Partner Michelle Levy report ...
Report: 2017 Private Equity mid-year briefing
The first half of 2017 has been one of the most active buy out periods for private equity in Australia since the financial crisis With fundraising conditions remaining positive plenty of committed capital needing to be invested and the announcement of a number of large and high profile transactions ...
Report: Our look ahead to the private equity market in Australia
With the current exit cycle coming to an end for many sponsors and large amounts of dry powder waiting to be deployed were expecting an uptick in new investment activity in Australia by private equity sponsors There are some key trends and sectors to look out for in 2017 The Private Equity team at ...
New corporate collective investment vehicle exposure draft legislation released
The Federal Government today released exposure draft legislation for the new corporate collective investment vehicle one of the two forms of collective investment vehicle that it pledged to develop as part of the 2016-2017 budget Partners Marc Kemp and Charles Armitage and Senior Overseas ...
Ten key M&A legal issues for foreign investors in Vietnam
Vietnam continues to be an attractive destination for foreign investors both in terms of the number and the value of transactions, This Insight considers future implications of the growth in the M&A market. ...