181-190 of 393 results
Changes to the tax treatment of 'exploration': the journey continues
In the 2023 Federal Budget, the Government announced that legislation would be enacted to apply the narrow meaning of 'exploration' for PRRT purposes. This will be retrospective legislation as it will apply the narrow meaning of exploration for PRRT purposes with effect from 21 August 2013. ...
Design and distribution obligations for investment products – ASIC's latest expectations
ASIC has released Report 762 (the Report) following its recent review into how investment product issuers are complying with the Design and Distribution Obligations (DDO) regime. The report summarises ASIC's findings and highlights areas for improvement. ...
Breach reporting
In this Insight, we provide an overview of the Regulatory Guidance 78: Breach reporting by AFS licensees and credit licensees (RG 78) updates, and discuss some of the issues ASIC has left on the table for round two. ...
Management Equity Plans (MEPs) and their key considerations
In this Insight, we explore common structures and key tax and securities law considerations. ...
Recalibration of the ACCC's approach to merger reform
In this Insight, we explain these further details and how the proposed reforms have changed since first being raised in 2021. ...
Treasury proposes new anti-avoidance measure for intragroup payments connected with intangibles in low-tax jurisdictions
The Federal Government is proposing to deny the ability of significant global entities to deduct payments relating to intangible assets connected with low corporate tax jurisdictions. ...
ASIC report on life insurance in superannuation
ASIC report on life insurance in superannuation and actions for superannuation trustees. In this Insight, we highlight further action superannuation trustees should be taking as identified in the Report against the backdrop of their regulatory obligations. ...
Key issues in designing a mandatory merger regime for a modern economy
In this Insight, we examine what the ACCC has put forward so far and the implications, drawing on the experience and architecture of regimes overseas. ...
Federal Court gets on the front foot to streamline the takeover scheme process
In this Insight, we look at the key changes to the Federal Court process on a scheme application and what it means for target companies. ...
A significant revamp of our thin capitalisation rules is on the horizon
On 16 March 2023, Treasury released an Exposure Draft of the legislation to amend Australia's interest limitation rules—the thin capitalisation rules—contained in Division 820 of the Income Tax Assessment Act 1997 (Cth) (the 1997 Act). ...