1-10 of 2846 results

ASIC targets superannuation trustees on financial advice fees
Insight 24 May 2024

On 9 May 2024, ASIC released its report, REP 781 Review of superannuation trustee practices protecting members from harmful advice charges, outlining findings from its review of progress by superannuation trustees in addressing risks of member harm from poor financial advice and inappropriate advice ...

Tax Forum: Limiting Debt Deductions - a look at the new thin capitalisation rules
Insight 23 May 2024

In 2022, the then newly elected Australian Labor Government published a Consultation Paper in which it confirmed that it would undertake the ambiguous (and unenviable) task of comprehensively reviewing Australia's interest limitation – or thin capitalisation – regime.  ...

Mandatory human rights due diligence in the mainstream – what the CS3D means for companies
Insight 23 May 2024

The EU Corporate Sustainability Due Diligence Directive (CS3D) has been approved by the EU Council and EU Parliament and is expected to be formally adopted in coming months. The CS3D will establish a due diligence standard on sustainability issues and create potential legal liability for in-scope co ...

Key findings from the Infrastructure Investment Monitor
Insight 15 May 2024

A lot can change in a short time, particularly in infrastructure, and staying on top of those changes can be a challenge.Each year, Allens and Infrastructure Partnerships Australia co-author the Infrastructure Investment Monitor—a review of the investment trends in the infrastructure landscape—and ...

A key step to net zero in WA – landmark legislation establishes a CCS regulatory regime
Insight 14 May 2024

The recently passed Petroleum Legislation Amendment Bill 2023 (WA) (the Bill ) is landmark legislation that establishes a carbon capture and storage ( CCS ) regulatory regime on and under the lands ...

National Electricity and Gas rules update: April 2024
Insight 14 May 2024

In our latest update, we examine the progress of new and existing rule change requests to the AEMC across the month of March, as well as take a closer look at the AER's review of its Compliance Procedures and Guidelines. ...

High Court holds that 'fair winds' permit recovery of expenditure wasted in constructing iconic aircraft hangar
Insight 13 May 2024

In this Insight, we examine the differences between the various judges' reasoning and lay out what the implications are in practice. ...

Understanding 'adequate procedures' – a key element in Australia's foreign bribery law reforms
Insight 08 May 2024

In the wake of the new 'failure to prevent' offence, the Commonwealth Attorney-General is required to publish guidance on the steps that can be taken to prevent an associate from bribing foreign ...

Guide to AI Procurement
Insight 07 May 2024

As generative artificial intelligence moves from pilot to production, organisations are grappling with the push to rapidly procure AI tools while appropriately managing the risks. ...

How to prepare for, and execute, a successful exit
Insight 07 May 2024

After a relatively subdued 2023, we are predicting that the rest of 2024 will prove to be the year of the exit, with improving macroeconomic conditions providing the ideal environment for the exit of a number of high-quality assets. ...