3171-3180 of 4479 results
What do the product intervention powers of the UK financial conduct regulator look like?
If you have been following the Financial System Inquiry you will not have missed the idea of giving the Australian Securities and Investments Commission ASIC additional product intervention powers These powers exist in the UK What do they look like This question is more relevant than ever right now ...
Unlocking the tax value of greenfield exploration expenditure
Draft legislation has been released that contains details of the Exploration Development Incentive announced as part of the 2014-15 Federal Budget The scheme is designed to encourage equity investment in greenfield explorers by enabling explorers to issue exploration credits to its investors Partner ...
Back to a future for employee share scheme options
After talks of introducing a special tax regime for employee options in start-ups, the Federal Government has reverted back to the global norm of employee options granted by all companies generally being taxed on exercise ...
Plantation Law 2014 - New foreign investment restrictions to come
Given Indonesias status as the worlds top palm oil producer investment in the plantation sector should be one of Indonesias most attractive opportunities for foreign investors This is supported by the most recent Negative Investment List which became effective on 24 April 2014 and which permits ...
Full Court comes down hard on business method patent, but software remains patentable
In an eagerly awaited appeal decision in emRPL Central v The Commissioner of Patentsem the Full Federal Court has decided that the evidence-gathering method the subject of RPL Centrals innovation patent was a mere scheme abstract idea or business method that did not constitute patentable subject ...
Superannuation and the Government's response to the FSI
The Governments response to the FSIs superannuation recommendations is as with much of the rest of the responses somewhat safe and as a result arguably disappointing As with the Inquirys recommendations it shifts from the sublime to the ridiculous ndash on the one hand it deals with the really ...
ASIC tweaks employee incentive scheme relief
Various amendments to ASICs employee incentive scheme class order relief have now come into effect Described by ASIC as minor and machinery in nature the clarifications and improvements were prompted in part by market feedback Partner Greg Bosmans looks at the changes ...
Regulating bonuses: will Australia be next?
The UKs Financial Conduct Authority and Prudential Regulation Authority released rules in June this year to further tighten what are already fairly onerous restrictions on the payment of bonuses to staff in banks building societies and certain big investment firms The worlds financial regulators ...
Fact sheet: Show me the money: Tax reforms to encourage investment in startups
The Ideas Boom has arrived with the Federal Governments National Innovation and Science Agenda Central to the new agenda are a raft of tax and regulatory measures designed to encourage greater investment in startups to help them both get off the ground and to survive the valley of death with greater ...
The beginning of the end of the unit trust's monopoly?
It is surprising the Federal Government did not make more of its release on 4 June of the Board of Taxations report on tax arrangements applying to collective investment vehicles We can only assume that the government was slightly embarrassed that the report handed to the previous government in 2011 ...