131-140 of 2831 results
Significant expansion of the NSW duty base
The 2023 NSW budget contained a number of significant changes to stamp duty, including: the landholder duty acquisition threshold for private unit trusts has been lowered from 50% to 20% wholesale ...
Whistling in the wind: clarification on the limited retrospective application of the corporate and tax whistleblower protection regime
The Full Court of the Federal Court of Australia has unanimously determined that the updated whistleblower protections that came into effect on 1 July 2019 do not apply to detrimental conduct engag ...
Fuel for thought: is SAF the safe bet?
In this Insight , we look at the challenge posed by the Aviation Green Paper ( the Paper ) for the Australian aviation sector to lead the transition to net zero. Released on 7 September 2023, the ...
Regulatory reform for the energy transition
Reforming the regulatory framework that underpins our electricity system is a key aspect of Australia's energy transition. We've made a snapshot of five key regulatory reforms that are currently in progress or have recently been implemented which are designed to facilitate the energy transition. ...
Thin cap: debt deduction creation regime
In this insight, we analyse the new debt deduction creation regime and discuss its potential implications. ...
IP Australia releases new guidance on classifying emerging technology trade marks
IP Australia recently released new guidance on how to classify trade mark goods and services that relate to the emerging technologies of virtual goods, the metaverse, non-fungible tokens (NFTs) and blockchains. We outline how the guidance may be relevant to your business and also provide some practical suggestions for dealing with applications and registrations affected by it. ...
Best practice approach to communications between principals and superintendents
This Insight sets out practical tips on achieving best practice communications between principals and superintendents in order to avoid any perception of bias, and summarises recent case law on the consequences of failing to heed this guidance. ...
First NSW REZ access auction – a guide to LTESAs and access rights
The competitive tenders for long-term energy service agreements (LTESAs) are underway, forming part of the delivery of the NSW Energy Infrastructure Roadmap by the State Government. This Insight gives a high-level overview of the key terms of LTESAs and the REZ access rights agreements. ...
Housing and productivity contributions – what does this mean for development in NSW?
In this Insight, we consider the key implications of the new regime. ...