The Government has not confined its reform to the residential housing asset class. From 1 July 2027, the 50% CGT discount will be replaced by cost base indexation and a 30% minimum tax on real capital ...
The funding will in part be offset by increased penalty revenue from the ACCC's enforcement actions, estimated at an additional $164.2 million over two years from 2028-2029. This is also consistent ...
What we know: the Australian Government announced it will introduce a domestic gas reservation scheme requiring gas exporters to supply the equivalent of 20% of their total exports to the Australian ...
APRA's letter to industry on artificial intelligence, issued on 30 April 2026, represents APRA's first published, AI-specific expectations of boards and accountable executives, drawn from a targeted ...
The Environment and Sustainable Development 5 Minute Fix is your quick update on key ESD developments across Australia. This edition covers the updates to the Commonwealth's National Greenhouse and ...
Fuel shortages are being felt across the country and across industries. Australia has a declining upstream oil industry, with domestic oil production trending downwards over the past 20 years. The ...
AI is a technology that provides both boundless opportunities but also new risks. It is already embedded in how many businesses analyse documents, brief executives and prepare for disputes. But when ...
The Full Court of the Federal Court of Australia (Justices Beach, Downes and Jackman) has held that the relevant date for ascertaining the "knowledge element" of the best method requirement under ...
As a general guide, the key tax rules which need to be considered when issuing shares to employees or management are as follows: However, the above is not an exhaustive list, and depending on the ...
Who calls "Action" on credits?: Behind the scenes on landmark Federal Court decision on moral rights
In a landmark recent decision, the Federal Court has confirmed that getting credits wrong or trying to contract your way out of giving them carries serious legal and commercial consequences. A dispute ...
There are five practical steps Australian corporates should take now – not just as a one-off response to the current Middle East conflict, but to create a framework for managing future geopolitical ...
The Supreme Court of NSW has held that a voluntary planning agreement registered under section 7.6 of the Environmental Planning and Assessment Act 1979 (NSW) (EPA Act) can be a compensable interest ...
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