141-150 of 668 results
Is a change (to a stapled structure) as good as a (tax) holiday?
In the second case to consider the general anti-avoidance rule contained in Part IVA since it was amended in 2013, a single judge of the Federal Court has held that the overall restructuring of a loan securitisation business from a corporate group to a corporate group and a separate trust group, which ultimately became a stapled structure, was legitimate and not rendered ineffective for income tax purposes. ...
The role of in-house counsel and legal professional privilege in business human rights
Covered in this webinar: Our perspective on common scenarios where it can be critical to establish and maintain legal professional privilege. Whether and how legal professional privilege can apply to specific business human rights work products such as human rights impact assessments, investigation reports and more. The pitfalls associated with seeking to establish and maintain legal professional privilege, and strategies to avoid them. ...
A success for successor fund transfers – court finds that secret commission offence provisions do not apply
A recent decision in the Queensland Supreme Court should provide confidence to superannuation funds seeking to engage in successor fund transfers (SFTs) that they will not need to obtain the prior assent of the court or members before proceeding with the transaction, at least where Queensland and Victorian laws apply. ...
M&A trends in the manufacturing and industrials sectors: green manufacturing, investment in technology and industrial real estate
Following our recent Insight on the key M&A trends in the food and beverages sector, we turn to the manufacturing and industrials sectors, with an analysis of some of the major M&A trends we are seeing and their likely direction. ...
The resurrection of rise and fall mechanisms in infrastructure contracts
Against the backdrop of the war in Ukraine, ongoing supply chain challenges associated with COVID-19 and a red-hot infrastructure market, 2022 was the year that Australian contractors firmly rejected the traditional approach to input cost risk allocation. ...
Further updates to cessation of remaining LIBOR settings
On 29 September 2022, the UK LIBOR regulator, the FCA, announced it will no longer require publication of one-month and six-month GBP LIBOR beyond 31 March 2023. ...
Third layer of greenhouse gas emissions regulation to apply to some NSW operations
The NSW Environment Protection Authority (the EPA) recently released a draft Climate Change Policy (the policy) and Action Plan 2022–25 (the plan) for public consultation. In this Insight, we look at three key measures proposed in the plan that could have a significant impact on industry. ...
Australian Infrastructure Investment report 2022
Australia’s mature and stable market has maintained investor confidence and continues to be a leading destination for investment. However, investors face a range of challenges, particularly supply chain constraints and economic instability, due to rising inflation and higher costs of borrowing. ...
Legislating net zero - the key implications of Australia’s Climate Change Act
While the Climate Act may appear symbolic in nature, it establishes a new policy platform and could have implications for the proponents of new projects in the resources and transport sectors in Australia. In this Insight, we summarise the Act and its key implications for Australian businesses. ...
Backing up the backups: cyber insurance in a hardening market
Increased regulatory scrutiny and enforcement action, including in Australia, is also contributing to the steadily rising cost of cyber risk management and cyber incident response. In this first instalment of our Cyber Insurance Handbook Series, we look at the key trends in the cyber insurance market and how your business should respond. ...