At the annual Tax Institute Tax Summit, Partner Joseph Power and Managing Associate Jay Prasad delivered a paper on 'Capital Management and M&A'. It examines the new proposed tax integrity rule for franked distributions funded by capital raisings, the decision in Aurizon and capital contributions, how the ATO's views on demergers have (re)shaped the demerger landscape and some tips and traps when paying a special dividend in connection with a scheme of arrangement. ...

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. ...

Covered in this webinar: real-world examples of the latest technology being used on projects in Australia; differences between Australia and other countries in the adoption of cutting-edge technology on major projects; how different contracting models and policy settings can encourage (and discourage) the use of productivity-boosting AI, technology and innovation in the construction industry; and how in-house and external lawyers can position themselves to be key advisers to construction and infrastructure clients looking to innovate. ...

Covered in this webinar: the latest regulatory changes in Vietnam’s power sector with a focus on the key developments introduced in decrees 57/2025 and 58/2025; how the changes align with the new Law on Electricity 2024 and the evolving PDP8 and PDP8 Implementation Plan; market implications for renewable energy transactions and project development; and practical strategies for navigating the shifting regulatory landscape. ...

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 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. ...

The recent acquisition of an unlisted public company Crestone Holdings Limited has established a new market precedent involving the use of earn out consideration under a scheme of arrangement. ...

Filings are down, but impact too early to call. 2022 is shaping up as the year that bucks a number of long-running class action trends. Filings are materially down on prior years, and the claims that have been filed are somewhat at odds with recent trends. ...

Development of an offshore wind industry in Australia will be, in part, dependent upon access to commercial and institutional debt markets. In this Insight, our renewable energy projects and finance specialists explore some of the bankability issues that will be relevant to sponsors and lenders considering financing offshore wind projects in Australian waters. ...

In this Insight, we unpack the key contents of Circular 15 and assess their likely impact given ongoing uncertainties.  ...