Articles

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Vanguard pinged for greenwashing

In proceedings brought in the Federal Court of Australia, ASIC has successfully established that one of the world’s largest investment managers contravened the ASIC Act when it made a series of...

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Mandatory climate-related financial disclosure bill introduced

Legislation for Australia’s mandatory climate-related financial disclosure (CRFD) regime was introduced into Parliament on the last sitting day before Easter. This is the next step in a process...

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Desiring a tax benefit is not enough for Part IVA to apply: Minerva Appeal

In a unanimous decision, the Full Federal Court has overturned a decision of a single judge of the Federal Court in Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092...

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Bill to regulate alternative electricity services in WA likely to be passed

The WA Government’s Electricity Industry Amendment (Alternative Electricity Services) Bill 2023 (WA) (Bill) was agreed to by the Legislative Council on 20 March 2024, subject to minor amendments...

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Above Board: Board Advisory and Governance Update – Autumn 2024

Our quarterly update covers recent developments in the governance space, including the Closing Loopholes No.2 amendments to the Fair Work Act, amendments to the foreign bribery laws, the release of...

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Crowley v Worley – is a company liable for not disclosing information it doesn't know?

ASX Listing Rule 3.1 requires a listed company to disclose information that it should know that could impact its share price, whether or not the company actually knows it.

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Performance not optional – ASX guidance on waiving performance right hurdles

The ASX listing rules contain certain provisions that (the relevant heading tells us) “apply only to options”. These are at listing rules 6.14 to 6.23A and are relatively prescriptive.

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Launching our 2023 Insolvency & Restructuring Case Summaries publication

We are delighted to share with you the next edition of our Insolvency & Restructuring Case Summaries. With over 45 case summaries highlighting the key takeaways and the practical implications for...

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Combatting commercial crime – Australia’s new foreign bribery reforms

After reforms to Australia’s foreign bribery regime were first proposed by the Turnbull Government in 2017, the Crimes Legislation Amendment (Combatting Foreign Bribery) Bill 2024 (Cth) (CFB Bill...

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ACCC Compliance and Enforcement Priorities for 2024-2025: consumers first

Late last week, the Chair of the ACCC announced the regulator's compliance and enforcement priorities for 2024-2025.

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Quasar Resources v APG: Court of Appeal refines understanding in relation to NSR royalties

In Quasar Resources Pty Ltd v APG Aus No 3 Pty Ltd, the Court of Appeal of the Supreme Court of Western Australia considered the meaning of "refining" in the context of the deductible costs for the...

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Now you own it, now you don’t: retention-of-title supply arrangements

A recent decision of the Supreme Court of New South Wales in Metal Manufacturers Pty Ltd trading as TLE Electrical v WesTrac Pty Ltd [2024] NSWSC 144 (WesTrac decision) has highlighted some of the...

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Digital Bytes – cyber, privacy & data update

2024 is off to brisk start in the cyber, privacy and data space – regulatory developments in cyber security and artificial intelligence (AI) continue at pace.

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Payment times reports due 31 March 2024

An increase in enforcement action by the Regulator under the Payment Times Reporting Act 2020 (Cth) (PTR Act) has been happening over the last 12 months. Companies covered as reporting entities...

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Closing Loopholes No 2 Bill – new laws regarding casuals, contractors and the right to disconnect

The second round of the Federal Government’s “Closing Loopholes” amendments to the Fair Work Act 2009 (Cth) (FW Act) were passed by Parliament on 12 February 2024 and received Royal Assent on 26...

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Russian sanctions: supervening illegality and impact on contracts with Russian interests

In the first case of its kind in Australia, the Federal Court of Australia held that Rio Tinto-backed Queensland Alumina Ltd was correct in interpreting and applying the sanctions imposed by the...

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What is a “right to mine” and what is an “infrastructure facility” in the Native Title Act?

The High Court has delivered its decision in Harvey v Minister for Primary Industries and Resources [2024] HCA 1.

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Section 588FDA: indirect benefits to directors risk voiding a mortgage transaction

A recent Federal Court decision provides a useful distillation of the key principles that apply to unreasonable director-related transactions under s 588FDA of the Corporations Act.

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Voidable transactions: act within the statutory time limit

A Federal Court decision, handed down on Friday, is a blunt reminder that the statutory limitation period in section 588FF(3) of the Corporations Act 2001 (Cth) needs to be adhered to strictly, and...

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Still call Australia home? Achieving an outbound redomicile

Many growth-stage companies – particularly in the technology and resources sectors – have contemplated changing their jurisdiction of incorporation from Australia to elsewhere.

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Mandatory climate-related financial disclosure – exposure draft legislation released for comment

Treasury has released an exposure draft of its CRFD legislation for public comment. This is the next step towards introducing mandatory and standardised CRFD for medium and large listed and...

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Climate-related financial disclosure Q&A on exposure draft legislation

This short Q&A explains what is in the 12 January 2024 exposure draft legislation.

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ATO boldly sharpens its tools: multinational intangible arrangements in its sights

Multinational groups who use intangible assets as part of their operations should be aware of two new guidance documents published by the ATO.

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Is your organisation eligible for a land tax foreign surcharge exemption in Victoria or Queensland?

Foreign surcharges are payable in addition to ordinary stamp duty or land tax. Victoria and Queensland offer exemptions from the foreign surcharges for certain large organisations.

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