41-50 of 923 results
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. ...
Significant changes to regulation of US private funds: what Australian sponsors and investors need to know
The US Securities and Exchange Commission (SEC) has adopted new Rules to regulate the private fund industry under the US Investment Advisers Act of 1940. The new Rules are designed to increase transparency and provide additional investor protections. ...
The M&A Conference 2023
Webinar: The M&A Conference 2023 ...
Build to rent: from 'nice-to-have' to 'must-have'
Build-to-rent (BTR) is one of the most effective keys to alleviating Australia's housing crisis. It can provide a significant amount of housing supply nationally and at speed, in an environment where demand is growing and supply is shrinking. ...
APRA finalises its guidance on investment governance in superannuation (SPG 530)
After two years of consultation on investment governance practices in superannuation, APRA has recently released the final Prudential Practice Guide (Investment Governance) (SPG 530). ...
MAC conditions: more disclosure but no real change to market practice
MAC conditions have long been a feature of managing completion risk in public M&A transactions in Australia—utilising triggers based on either or both quantitative and qualitative measures. However, in 2022 ASIC published its concerns on the formulation of these conditions and, in particular, its expectation that MAC conditions include objective and 'quantifiable' triggers. ...
Targeting ESG outcomes in investment strategies
It is now accepted that ESG risks need to be taken into account in the same way as any other investment-related risk for superannuation trustees, fund managers and institutional investors when developing and implementing their investment strategies (and in making individual investment decisions). ...
Latest constitutional challenge to notional GST fails
Two recent decisions - Hornsby Shire Council v Commonwealth; and Landcom v Commissioner of Taxation - have rejected constitutional challenges to the notional goods and services tax (GST) voluntarily paid by the Commonwealth, states, local councils and statutory authorities. ...
Part 1 – Detailed Analysis of CPS 230 and comparison with existing standards
Operational risk has been a headline issue in the superannuation, insurance and banking industries over recent years, so it is no surprise to see APRA sharpening its focus on operational resilience with the release of a new draft prudential standard, CPS 230. In this Insight we provide an overview of CPS 230 and what it will mean for you. ...
Setting a new standard: a guide to APRA's operational risk management reforms
Given the tight timeframes proposed, APRA regulated entities should begin to review their operational risk management processes and arrangements against draft CPS 230 – see our practical implementation guide here. ...