11-20 of 2994 results

High Court clarifies tax treatment of IP embedded royalties in PepsiCo case
Insight 19 Aug 2025

In the first case of its kind, the High Court has rejected an attempt by the Australian Taxation Office (ATO) to impose royalty withholding tax and diverted profits tax on a so-called royalty for the ...

National Electricity and Gas rules update: July 2025
Insight 15 Aug 2025

In our latest update, we examine the AEMC's draft report on its review of the Wholesale Demand Response Mechanism. ...

ASIC announces targeted review of aspects of RG 97 and portfolio holdings disclosure rules
Insight 14 Aug 2025

ASIC has announced it will commence a targeted review of the information disclosure requirements in Regulatory Guide 97 Disclosing fees and costs in PDSs and periodic statements (RG 97), which are the ...

Significant new climate change requirements for NSW premises
Insight 14 Aug 2025

From 2026, the NSW Environment Protection Authority (EPA) will play a significantly greater role in regulating greenhouse gas (GHG) emissions in NSW. Environment Protection Licences (EPLs) will become ...

Treasury consults on best practice principles for superannuation retirement income products
Insight 13 Aug 2025

Treasury recently published the Guidance on best practice principles for superannuation retirement income solutions consultation paper (the Consultation Paper), setting out and seeking feedback on pro ...

Vietnam bond investment guide
Insight 12 Aug 2025

This guide provides a comprehensive overview of corporate bonds, and discusses some key legal and practical issues for foreign investors and domestic issuers on bond transactions in Vietnam. ...

Roadblocks remain for design protection of Graphical User Interfaces in Australia
Insight 12 Aug 2025

Two recent decisions by IP Australia have confirmed that Graphical User Interfaces (GUIs) are not certifiable as designs under the Designs Act, due to their transient nature and IP Australia's narrow ...

Court confirms s553C set-off trumps priority unsecured creditor claims over circulating assets
Insight 11 Aug 2025

The Supreme Court of Queensland has refused to grant declarations sought by the Department of Employment and Workplace Relations that liquidators were required to distribute assets to priority credito ...

High Court clarifies limits on class action Common Fund Orders
Insight 11 Aug 2025

The High Court has delivered a significant ruling that clarifies when and how Common Fund Orders can be made in class actions. This decision is particularly relevant to litigation funders, class actio ...

Harnessing AI and data through a new regulatory blueprint? Productivity Commission diverts the conversation
Insight 11 Aug 2025

The Productivity Commission released its Interim Report into 'Harnessing data and digital technologies' (Interim Report), with a series of robust recommendations and proposals that are already spurring public debate on key aspects of technology and data regulation and innovation. ...

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