11-20 of 2994 results
High Court clarifies tax treatment of IP embedded royalties in PepsiCo case
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 ...
ASIC announces targeted review of aspects of RG 97 and portfolio holdings disclosure rules
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
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
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
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
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
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
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
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. ...