The Federal Governments Competition Policy Bill which contains its response to the Harper Reviews broader recommendations on competition law and policy will make significant changes to Australian competition laws ...

Legislation to implement a diverted profits tax has passed the Federal Parliament ...

A recent High Court case which addressed the Codelfa rule did not explicitly resolve the controversy as to its application, however may be seen as a further departure from the 'ambiguity gateway' approach. ...

In the latest and undoubtedly most significant of its reports into the design of default superannuation arrangements in Australia the Productivity Commission yesterday released its Draft Report in relation to Superannuation Alternative Default Models Partner Geoff Sanders of the Allens ...

The House of Representatives yesterday passed the Governments Bill to broaden the misuse of market power prohibition and the Bill will be introduced to the Senate shortly The Bill as passed removes the mandatory factors the courts would have had to consider in determining whether conduct was ...

Stapled structures have been used as an investment platform in the property and infrastructure sectors for decades and more recently have been deployed into renewable energy agriculture and other areas Through the issue of its Taxpayer Alert on stapled structures on 31 January 2017 the ATO indicated ...

Earlier today Treasury released exposure draft regulations for Innovative Superannuation Income Streams They set out income stream standards that will be relevant for products such as deferred annuities and group self-annuitised products The Allens Superannuation team reports ...

When is a person bound by their e-signature When does a breach of contract constitute a repudiation of that contract When does an exchange of correspondence give rise to a binding contract What is the latest on penalties These were some of the contract law issues considered by appellate courts ...

Australias foreign investment approval regime is increasingly a major political issue that is often highlighted and discussed in the media Our foreign investment law experts have summarised the key information you need to know about Australias FIRB regime ...

A decision by the Administrative Appeals Tribunal affirming an assessment by the Clean Energy Regulator as to the liability of an off-grid generator under the Renewable Energy Electricity Act 2000 Cth highlights the need for liable entities to carefully consider their reliance on the small systems ...