2681-2690 of 2871 results
Withholding tax on the sale of Australian property by foreign residents exposure draft legislation released
Exposure draft legislation implementing the Federal Governments promise to introduce a 10 per cent non-final withholding tax on purchasers of certain types of taxable Australian property by foreign residents has been released for review and comment Partner Charles Armitage and Associate Scott Lang ...
Public authorities - reduced protection against negligence
In coming to a recent decision the Queensland Supreme Court has taken a narrow view of a section of that states civil liability legislation that was designed to limit the liability of public authorities in Queensland Partner Nicholas Ng and Senior Associate Goran Gelic report on this decision and ...
Important new changes to PNG company law
Major changes to PNG company law have important ramifications for company directors company secretaries and anyone with an interest in the winding up of a company Partner Richard Kriedemann and Senior Associate Sarah Kuman report on the impact of the new laws ...
Supreme Court decision limits the scope of landholder duty in Queensland
The Queensland Supreme Court has held that mining leases did not constitute an interest in land for the purposes of the former land rich duty regime While subsequent amendments to the Duties Act 2001 Qld mean that mining tenements are now treated as an interest in land the decision provides much ...
Your 'Metadata' as Personal Information
In a decision published this week the Australian Privacy Commissioner has clarified that metadata may be personal information when an organisation has the capacity and resources to link that information to an individual Partner Michael Pattison Associate Priyanka Nair and Law Graduate Leah Wickman ...
Pre-emptive rights decision flags need for careful drafting
The Western Australian Supreme Court has handed down a decision that has significant implications for the drafting of pre-emptive rights clauses in both joint ventureoperating agreements and shareholders agreements The decision also has ramifications for the conduct of sale transactions that involve ...
Fighting to protect Fintech innovations
The growth of financial services technology or Fintech as it is now called has exploded in recent years yet many of its creators dont realise that their innovations are patentable ...
High Court examines powers of responsible entities
The High Court has reaffirmed the powers of a responsible entity are ultimately derived from the scheme's constitution, but the exercise of those powers is constrained by the statutory and fiduciary duties imposed on the responsible entity. ...
Australian landholder duty: avoid the pitfalls of an ever expanding duty base
An increased focus on taxing indirect real property transfers has seen the 'land-rich' or 'landholder' duty rules expand significantly over the years, resulting in far more transactions being liable to duty. ...
Will ASIC shift its regulatory focus from disclosure to suitability?
The Financial System Inquiry inevitably the Murray Inquiry is the successor of the Campbell Inquiry 1979-1981 and the Wallis Inquiry 1996-1997 Both the Campbell and Wallis reports considered that investors were best protected through disclosure and market integrity rules Both reports assumed that ...