671-680 of 733 results
New opportunities for charities as 'directness' requirement ruled out
The Federal Court has recently ruled that there is no requirement for a public benevolent institution to provide direct relief to people in need Its interpretation of the expression public benevolent institution theoretically has the potential to expand eligibility well beyond traditionally accepted ...
Lend Lease Development - will the High Court be moved on what 'moves' the transfer?
In Lend Lease Development Pty Ltd v Commissioner of State Revenue, the Victorian Court of Appeal decided that certain 'development contributions' made by a purchaser to a vendor did not form part of the consideration that 'moved' the transfer of land to the purchaser. ...
Federal Court rules liquidator needn't account for tax on sale of assets
The Full Federal Court has held that a liquidator has no obligation to retain monies on account of tax until a notice of assessment has been issued While the decision is a win for taxpayers and creditors of insolvent entities it remains to be seen how the Commissioner of Taxation will respond ...
Costs decisions of the Queensland P&E Court - the year in review
In the past 12 months there have been a number of important decisions of the Queensland Planning and Environment Court that provide an insight into the application of the courts discretion to award costs Special Counsel Rosanne Meurling and Senior Associate Michael Zissis discuss the lessons learned ...
Important clarifications of Australian trade mark registrability
Two recent trade mark cases have widened the field of marks that are potentially registerable in Australia on the basis that those marks are inherently adapted to distinguish. ...
The fiduciary duty of mortgage brokers?
There is lots of noise about the duties of financial advisers and lawyers including us love to debate whether FoFA has left any room for fiduciary obligations ...
Risk management - what, if anything, does the 'three lines of defence' model do?
From 1 January 2015 a new common risk management prudential standard will apply to banks general insurers and life companies and in many cases to other companies in the corporate groups in which those institutions sit Michael Mathieson looks at the three lines of defence model that APRA proposes to ...
Contract Law Update 2014
Our Contract Law Update provides an overview of important contract law decisions by Australian appellate courts in the past 12 months and considers their significance for the development of Australian contract law ...
Will deductions by employees for home to work travel fly?
A recent Federal Court decision means 'fly-in fly-out' workers cannot claim tax deductions for the cost of transport to and from work. ...
Competition law update
In touch Competition law update is a regular publication by the Allens Competition Law group to keep you informed of the latest news and developments in this area ...