Searching Content indexed under Accounting and Audit by DLA Piper Australia ordered by Published Date Descending.
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The Australian Government Outlines Brave And Controversial Initiative To Introduce A Resource Super Profits Tax (RSPT)
The Australian Government announced the proposed introduction of the RSPT, a tax on the 'super profits' associated with the extraction of non-renewable resources.
12 May 2010
Retirement Village Operators: GST Update
Developers’ and operators’ ability to claim GST credits on retirement village construction costs
7 Apr 2010
Australian Tax Update: Interaction of Australia's transfer pricing, thin capitalisation rules and double tax treaties
In an important back down, the Australian Taxation Office (ATO) has retreated from its previously articulated position that Australia’s transfer pricing rules can overlay our domestic thin capitalisation rules in determining an arm’s length level of debt: irrespective of whether an arm’s length interest rate is applicable on the relevant debt. Accordingly, draft Tax Determination TD 2007/D20 issued in November 2007 and the ATO Discussion Paper, Intra-group Finance Guarantees and Loans, issued in
5 Jan 2010
Superannuation & Funds Management Update
On Thursday, 9 July 2009, ASIC issued Class Order Relief permitting superannuation fund trustees and financial advisers to give more information and advice (intra fund advice) to members about their existing interests in their superannuation funds.
29 Jul 2009
Recession - Facing The Challenge
The current economic conditions are creating challenges for all of us. The biggest challenges are likely to arise out of what we cannot control, for example, our suppliers, our customers, our landlords, our tenants and our financiers. Their behaviour is largely outside our influence.
New Zealand
5 Mar 2009
Shareholder Claims Against Insolvent Companies
Corporations and Markets Advisory Committee (CAMAC) upholds decision ranking shareholder claims equally with unsecured creditors.
10 Feb 2009
Warning To Sleeping Directors: Liability For Reckless Trading Is Costly!
To those directors not actively engaged in the management of or with an eye on the financial affairs of their company - beware. The recent quantum decision of the High Court in Mason v Lewis [2008] NZHC 1535, following the earlier decision of the Court of Appeal on liability, provides a strong warning for sleeping directors.
21 Jan 2009
International Round Up
Markel International Insurance Co Ltd, QBE Insurance (Europe) Limited and Amalfi Underwriting Limited (collectively the Claimants), brought proceedings in England's High Court against Surety Guarantee Consultants Ltd (SGC) and its former directors and employees.
24 Oct 2008
D&O: Severability & Non-Avoidance
The case, Martin John Green in his capacity as liquidator of Arimco Mining Pty Limited (in liquidation) v CGU Insurance Limited & Ors [2008] NSWSC 825, has a little something for everyone interested in Australian D&O.
20 Oct 2008
Changes In Annual Reporting Reduce Costs For Firms: Business Law Reform - Regulations And Commencement Orders
On 14 May 2007, the Governor-General made orders and regulations to give effect to the changes in the Companies Act 1993 and Financial Reporting Act 1993 contained in the Business Law Reform legislation enacted in late 2006.
New Zealand
12 Jun 2007
Franchisee Or Licensee?
Many existing and prospective franchisors are currently concerned with the effect that the impending amendments to the disclosure requirements of The Franchising Code of Conduct (the Code) will have on their businesses.
25 May 2007
Insolvency Law In 2007 – Where Are We Headed?
There have been a number of significant developments in the corporate and personal insolvency sectors over the past quarter. The Sons of Gwalia litigation has been resolved, at least as far as the Courts are concerned, the Bankruptcy and Superannuation Amendment Bill appears to have been given the green light by the Senate and the long awaited amendments to Chapter 5 of the Corporations Act have been released in draft.
9 Mar 2007
GST And Retirement Village Operation And Investment – New Ruling
The GST consequences of the investment in, and operation of, retirement villages can often be complex and varied. It is essential that the GST implications of such investment or operation be considered prior to entering into any contractual arrangements to avoid any unexpected costs which may arise, not only upon the first sale/leasing of units/village, but upon subsequent dealings in the investment.
23 Feb 2007
Amendments to the Trade Practices Act Now In Effect
Amendments to the Trade Practices Act now in effect Recent amendments to the Trade Practices Act (TPA) in effect from 1 January 2007 change the application of significant competition law provisions in the TPA and some ACCC procedures. This Update identifies the key changes and discusses their impact.
28 Jan 2007
When An Administrator Or Liquidator’s Casting Vote Does Not Count
On 8 August 2006, a New South Wales court found that an administrator could not use his casting vote to pass resolutions for the approval of his own fees, being resolutions from which he stood to financially benefit.
22 Sep 2006
What Will The Court Take Into Account When Considering A Debtor’s Proposal To Avoid Bankruptcy?
The recent judgment of Whimp v the OA as liquidator of Roseneath Developments Limited, Associate Judge Christiansen, provides a comprehensive summary of the court’s jurisdiction to refuse a debtor’s proposal under Part XV of the Insolvency Act.
New Zealand
22 Sep 2006
A Contractor’s Duty to Warn of Design Defects
Design obligations do not necessarily spring to a contractor’s mind when engaged in a build-only contract. However, the trend of legal decisions in Australia and overseas indicates that these are issues contractors should be aware of.
16 Aug 2006
Acquisition of a Competing Brand – Some Issues on Integration and Conversion
Whether for issues of market share, possible shut down or reasons associated with efficiency, the acquisition of a competing brand represents an intellectual challenge for the management team charged with integration.
10 Aug 2006
Competition & Trade Practices: Measuring Market Power in a Power Pool?
Wholesale power pools present a number of complex challenges for regulators. Foremost amongst these challenges is the need to identify both the existence and use of market power. To this end, this paper considers the merits of several different approaches to analysing market power in a power pool.
3 Aug 2006
NZ Insolvency Bulletin
On 4 July 2006, the High Court at Christchurch found that two directors failed to act in good faith and in the best interests of their company contrary to the Companies Act 1993.
2 Aug 2006
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