491-500 of 847 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 ...
Full Court comes down hard on business method patent, but software remains patentable
In an eagerly awaited appeal decision in emRPL Central v The Commissioner of Patentsem the Full Federal Court has decided that the evidence-gathering method the subject of RPL Centrals innovation patent was a mere scheme abstract idea or business method that did not constitute patentable subject ...
Superannuation and the Government's response to the FSI
The Governments response to the FSIs superannuation recommendations is as with much of the rest of the responses somewhat safe and as a result arguably disappointing As with the Inquirys recommendations it shifts from the sublime to the ridiculous ndash on the one hand it deals with the really ...
Regulating bonuses: will Australia be next?
The UKs Financial Conduct Authority and Prudential Regulation Authority released rules in June this year to further tighten what are already fairly onerous restrictions on the payment of bonuses to staff in banks building societies and certain big investment firms The worlds financial regulators ...
Fact sheet: Show me the money: Tax reforms to encourage investment in startups
The Ideas Boom has arrived with the Federal Governments National Innovation and Science Agenda Central to the new agenda are a raft of tax and regulatory measures designed to encourage greater investment in startups to help them both get off the ground and to survive the valley of death with greater ...
Draft rules published for mandatory central clearing of derivatives and single-sided reporting
ASIC has published draft rules for mandatory central clearing of certain derivatives while Treasury has published draft regulations that would permit single-sided reporting of Over-the-Counter Derivatives in some situations Partner Tom Highnam and Lawyer David Lewis discuss the implications of these ...
GST on offshore services and intangible supplies
GST is to be applied to the supply of services and other intangibles by non-residents to Australian consumers under legislation proposed to apply from 1 July 2017 This will include the supply of digital products and the supply of other services The liability for GST on such supplies made through an ...
Trowbridge - a bridge too far?
In October 2014 ASIC released its report into retail life insurance advice practices The findings were pretty grim - with poor advice being more common than good or even adequate advice ASIC said that advisers were motivated by the promise of commissions not the interests of their clients Following ...
Full Federal Court rules against agreed civil penalties
Ecstasy cocaine and industrial action at a construction site are unlikely subjects for an article on financial services regulation They are however the things that have led to what could be a significant change to the way in which financial services regulators like ASIC and APRA can resolve civil ...
A shake-up for the NBN and the wider telecommunications industry
The Federal Government has announced new regulatory measures that it hopes will create a more competition-friendly telecommunications environment and ensure that the National Broadband Network NBN is rolled out across the nation as quickly as possible Two new Government policy papers released last ...