381-390 of 427 results
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 ...
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. ...
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. ...
Parliament passes diverted profits tax legislation
Legislation to implement a diverted profits tax has passed the Federal Parliament ...
Coming this spring: ACCC to monitor large merchants' payment surcharges
The Reserve Bank has now released a Standard which sets out what payment surcharges will be permitted for the purposes of the new Part IVC of the Competition and Consumer Act 2010 Cth The aim of the Standard is to improve competition and efficiency by providing to consumers price signals associated ...
Statutory assumptions for lenders dealing with companies - useful but are they limited?
This Insight examines the use of statutory assumptions under S129 of the Corporations Act by banks and others, in light of a recent decision of the NSWCA. ...
ASIC sell-side research consultation and proposed regulatory guidance
ASICs new regulatory guidance focuses on managing conflicts of interest and material non-public information when providing sell-side research As well as providing extensive guidance on managing conflicts of interest during the capital raising process ASIC provides its views on payment of ...
Statutory priority of secured creditors and trustee insolvency: implications of Re Amerind appeal decision
Implications of Re Amerind appeal decision has been widely welcomed by insolvency practitioners and others, as it brought some clarity to the question of whether the statutory order of priority applies to trust creditors. ...
Trustee insolvency - the Full Federal Court weighs in to the debate
The Full Federal court released its decision in Jones (Liquidator) v Matrix Partners Pty Ltd that trust assets should be applied first in paying employees and other statutory preferred creditors. ...
Personal advice and the best interests duty
There has been a great deal of attention given to the meanings of financial product advice and personal advice in the Corporations Act and many of us are eagerly waiting to see what Justice Gleeson will say about the topic in the case ASIC has brought against the BT trustees. ...