13 Oct 2020 Corporate and commercial What is an active asset for the small business CGT concessions? Full Federal Court finds that the definition of active asset for the small business capital gains tax (CGT) concessions should be given a broad meaning in Eichmann v Commissioner of Taxation [2020] FCAFC 155
13 Oct 2020 Transport and logistics Restructuring and insolvency Virgin administration leads to consideration of Cape Town Convention obligations A useful summary for aviation industry, finance and insolvency practitioners of the Full Court of the Federal Court's decision in VB Leaseco Pty Ltd (Admin Appointed) v Wells Fargo Trust Co, National Association [2020] FCAFC 168.
17 Sep 2020 Corporate and commercial ASX announces latest update to COVID-19 Class Waivers Listed entities need to be aware of the latest changes to temporary emergency capital raising relief announced by ASX on 15 September 2020.
10 Sep 2020 Corporate and commercial Turning over the leaf: TGA hands down its interim decision on CBD scheduling Over-the-counter access to CBD in Australia is one step closer following TGA's announcement.
5 Aug 2020 Transport and logistics Corporate and commercial Banking and finance Get on board - bitesize legal insights for the transport sector Get on board - bitesize legal insights for the transport sector
26 Jun 2020 Corporate and commercial One centralised business information register and director identification numbers Royal assent has recently been received for a legislative package consisting of five bills...
23 Jun 2020 Corporate and commercial What is the nature of a partner's interest in partnership property? High Court confirms that a partner's interest in partnership property before the partnership is wound up is an equitable interest under a unique trust, which is different from a fixed trust.
22 Jun 2020 Corporate and commercial Hemp industry will welcome better access to overseas markets following Export Control Act amendments Exports of medicinal cannabis and low-THC goods will now qualify for Australian government certification, which is required to meet the importing requirements of many overseas countries.
24 May 2020 Corporate and commercial Tax payable by foreign beneficiaries of non-fixed trusts on capital gains Federal Court confirms the ATO's preliminary view on the taxation of capital gains made by the trustee of an Australian non-fixed trust in Peter Greensill Family Co Pty Ltd v Commissioner of Taxation [2020] FCA 559.
12 May 2020 Corporate and commercial Turning over the leaf: TGA to review CBD scheduling TGA to consider making CBD available over-the-counter in Australia following public consultation.