461-470 of 2965 results
A significant revamp of our thin capitalisation rules is on the horizon
On 16 March 2023, Treasury released an Exposure Draft of the legislation to amend Australia's interest limitation rules—the thin capitalisation rules—contained in Division 820 of the Income Tax Assessment Act 1997 (Cth) (the 1997 Act). ...
Laundy v Dyco – 'carrying on a business' when the law changes suddenly
The High Court, in recently considering the construction of a contract for the sale of the property and assets of a hotel business affected by the COVID-19 pandemic. We explain this important decision and its implications. ...
Common law right to damages for defective building work could be ousted by DLP and final certificate mechanism
Common law right to damages for defective building work could be ousted by DLP and final certificate mechanism. ...
DDO conditional relief: facilitating the reissue of life insurance policies
In a welcome move for life insurers reissuing or reinstating certain life policies, ASIC has registered the ASIC Corporations Instrument 2023/183. In this Insight, we provide a brief overview of the purpose of the Instrument and the relief granted by ASIC. ...
Employment and Safety: one in three experienced sexual harassment at work in the last five years and other developments
The latest issues, decisions and proposed changes impacting business and workplace risk. ...
Big batteries – more to come in 2023
Building on our big batteries Insight published last year, we take a look at how far the development of utility scale BESS come in the last 12 months, and take stock on future opportunities and challenges in the space. ...
ESG class actions: an emerging focus on supply chain risk
Class action claims against companies alleging adverse human rights impacts are increasing globally. While damages may be sought, such claims are increasingly being used to drive change in company policies and practices. ...
Security of payment: contractor insolvency and debt recovery in NSW
The recently introduced section 32B of the Building and Construction Industry Security of Payment Act 1999 (NSW) (the Act) prevents companies in liquidation from either serving or taking action to enforce a payment claim made under the Act. ...
Australian ESG legal outlook: 2023
ESG is continuing to gain momentum across the Australian landscape. There is now an expectation that businesses will engage proactively with ESG principles and reporting trends, including in their operational and strategic decision making, even in the absence of so-called 'hard laws'. ...
Vietnam's new regulations on corporate bonds
On 16 September 2022, the Vietnamese Government issued Decree 65/2022/ND-CP (Decree 65) to amend the existing Decree 153/2020/ND-CP (Decree 153) on offering and trading of privately issued corporate bonds. ...