Insights

Gavel on a desk
Insights from the Federal Court’s latest decision on LPP

We recently commented upon a heavily redacted version of Moshinsky J’s judgment in Commissioner of Taxation v PricewaterhouseCoopers [2022] FCA 278 (PwC case).

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April Australian Energy & Resources Market Update

Our update covers mining, oil and gas, electricity and renewable energy.

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Trends in complex ACCC merger review cases for 2021

We are pleased to share with you the 6th edition of our report on recent trends in complex informal merger clearance decisions made by the Australian Competition & Consumer Commission (ACCC).

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The ATO ramps up its recovery of existing and anticipated tax debts

Central to the Australian taxation system is the concept of self-assessment. Voluntary compliance for the payment of tax related liabilities is strong with Australian Tax Office (ATO) data...

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Further on noise, nuisance, compliance and letters of comfort

The decision in Noel Uren and John Zakula v Bald Hills Wind Farm Pty Ltd [2022] VSC 145 confirms that compliance with the conditions of an approval does not necessarily mean that a project...

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Higher penalties for breaches of the Franchising Code

We detail the higher penalties for breaches of the Franchising Code

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Australia’s revamped offshore oil & gas laws go live

Australia’s offshore oil and gas laws were amended in September 2021, and key changes went live on 2 March 2022. A new change of control test will make oil and gas M&A in Australia more complex...

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LPP “Smorgasbord” wars: Commissioner not entitled to all taxpayer’s documents

Moshinsky J handed down (in part) the highly anticipated decision: Commissioner of Taxation v Pricewaterhouse Coopers [2022] FCA 278, finding that only a portion of the respondent’s documents over...

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A duty to prevent: Human rights & environmental due diligence may be the norm following EU Directive

On 23 February 2022 the European Union (EU) released its long-anticipated draft EU Directive on Corporate Sustainable Due Diligence, also known as the mandatory human rights and environmental due...

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Gunns Reloaded: High Court grants special leave

The Full Court of the High Court (Keane and Gleeson JJ) has today granted Daniel Bryant and Craig Crosbie of PwC, in their capacity as the Liquidators of the Gunns Group, special leave to appeal...

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A duty no more: Full Court rejects EPBC Act duty towards children in landmark appeal judgment

On 15 March 2022 the Full Court of the Federal Court of Australia handed down its eagerly anticipated appeal judgment in the Sharma case. Allsop CJ, Beach and Wheelahan JJ separately found that the...

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Curly Worley – Continuous Disclosure and Earnings Guidance in the Full Federal Court

Continuous disclosure remains topical: on Friday the Full Federal Court handed down its decision in Crowley v Worley [2022] FCAFC 33. Against the run of recent cases, the applicant/appellant had a...

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More of the same: ACCC priorities for 2022

Yesterday, the ACCC announced its compliance and enforcement priorities for 2022.

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Incoming changes to the NSW environment protection scheme

The Environment Legislation Amendment Bill 2021 has now been passed by both houses of the NSW parliament and is awaiting assent. The Bill amends several pieces of environmental legislation...

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Australia’s Digital Commerce Reforms Continue

On 17 February 2022, the Federal Government introduced into Parliament the next tranche of legislation to modernise business communications within the Treasury portfolio – the aptly named Treasury...

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Corporate Collective Investment Vehicles - new regime now live

The Corporate Collective Investment Vehicle Framework and Other Measures Bill 2021 (Cth) (CCIV Bill) received Royal Assent on 22 February 2022. The CCIV Bill sets out the regulatory and tax...

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Tax litigation to watch in 2022

The Australian Taxation Office’s (ATO) stated approach to tax disputes is to seek to prevent them where appropriate.

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ESG ahoy: unpacking recent trends in modern slavery, human rights and energy

Companies are taking steps in the right direction when it comes to tackling governance and human rights issues in Australia through increased regulation in the modern slavery space, greater...

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High Court significantly expands the use of examination summonses

In a significant decision delivered on 16 February 2022, the High Court in Walton [1] overturned the NSW Court of Appeal’s decision to set aside an examination summons issued by Arrium’s...

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Proposed reforms give the unfair contract terms regime much sharper teeth

What is happening? A 2018 federal review of the current unfair contract terms (or UCT) protections concluded that the regime was ‘ineffective in both operation and effect’, including in terms of...

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Contractors and labour-hire – High Court reinforces importance of written contract, with some twists

The High Court has reinforced the primacy of written agreements in its important and long awaited judgments (delivered on 9 February 2022) in Construction, Forestry, Maritime, Mining and Energy...

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Australia makes it to the 21st Century – permanent corporate digital measures passed by the senate

On 10 February 2022, the Australian Senate finally passed the Corporations Amendment (Meetings and Documents) Bill.

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The latest word on continuous disclosure

On 7 February 2022, the Federal Court handed down the latest Australian first instance decision on continuous disclosure, this time dealing with production guidance provided by Iluka in 2012 – some...

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Matters of Interest – Departing from the default

Most Australian superior and intermediate courts have the power to award successful litigants interest on monetary judgments for the period between their claim arising and judgment being given by...

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