Australian Tax Review update: Vol 50 Pt 1
The latest Part of the Australian Tax Review includes the following articles: “The Taxation of Both Sides of Take-or-Pay Contracts” – Hon Richard Edmonds AM SC; “A Cautionary Application of the Myer Emporium Principle to Deductions” – Alexander Schatz; and “What Does It Take to Make a House New?” – Christine Peacock. Also in this Part are the following sections: Editorial; and Book Review: “Taxation of Charities and Not-for-profits”, by Ann O’Connell – Reviewed by Anne Robinson AM and Jae Yang.
Company and Securities Law Journal update: September 2015
The latest Part of the Company and Securities Law Journal includes the following content: “Equity crowdfunding in Australia: A regulatory balancing act” – Tim Ancev; “Commercial litigation under the Personal Property Securities Act 2009 (Cth): Part I” – Matthew Broderick, Dr David Morrison and Emma Ramage; “Section 1322 as a response to the complexity of the Corporations Act 2001 (Cth)” – Hui Xian Chia and Ian Ramsay; “Aspects of the law relating to contested elections of directors” – Rodd Levy; “Is a charitable donation by an insolvent company an uncommercial transaction under s 588FB of the Corporations Act 2001 (Cth)?” – Peter Sise; Corporate Insolvency: “The productivity commission, corporate insolvency and phoenix companies” – Helen Anderson, Ann O’Connell, Ian Ramsay, Michelle Welsh and Hannah Withers
Company and Securities Law Journal update: March 2015
The latest Part of the Company and Securities Law Journal includes the following articles: “Balancing ethics and risk: Changes to ASX Corporate Governance Principles 3 and 7” – Josephine Coffey; “The value of board gender diversity vis-à-vis the role of the board in the modern company” – Akshaya Kamalnath; and “Costs in statutory derivative actions: The lingering ghost of Wallersteiner” – Albert Monichino QC. Also in this Part is a Shareholders’ Remedies section about the division of power between the board and the general meeting and a Corporate Insolvency section about profiling phoenix activity.
Company and Securities Law Journal update: March 2014
The latest Part of C&SLJ includes the following articles: “When will derivative liability enhance corporate regulatory compliance?” – Daniella Spencer-Laitt; and “Unlisted and unrated debentures – the end, or a new beginning?” – Terence W Wong. Also in this Part are the following sections: Company Law; Securities Industry and Managed Investments; and Shareholders Remedies.
Australian Tax Review update: November 2013
The latest Part of AT Rev includes the following articles: “Judicial construction of Part IVA: What to expect from the application of existing principles going forward” – Justice Richard Edmonds; “The 2013 Part IVA “reforms”” – A H Slater QC; “The new “improved” Part IVA – with extra tax benefit!” – Gordon Cooper and Tim Russell; “Taxation by analogy” – Graeme S Cooper; “The GAAR panels in Australia and the UK: Identical twins or distant cousins?” – Ann O’Connell; and “When is avoiding tax not abusive? Comparative approaches to a GAAR in Australia and the United Kingdom” – Malcolm Gammie CBE QC.
Company and Securities Law Journal update: February 2013
The latest Part of C&SLJ publishes the following material: “The High Court and the c-suite: Implications of Shafron for company executives below board level” – Tim Bednall and Victoria Ngomba; Securities Industry and Managed Investments; Current Developments – Legal and Administrative; Directors’ Duties and Corporate Governance; Overseas Notes – New Zealand; and Overseas Notes – Hong Kong, Singapore and Malaysia.
Company and Securities Law Journal update: September 2012
The September 2012 issue of the Company and Securities Law Journal includes an article by Gill North considering the provisions that prohibit misleading or deceptive conduct, with a particular focus on company disclosure matters, and an article by Helen Anderson, Michelle Welsh, Ian Ramsay and Peter Gahan which utilises leximetric analysis, which involves the numerical coding of the strength of legal protections, to show changes in levels of shareholder and creditor protection in Australia for the period 1970 to 2010. There is also a Securities Industry and Managed Investments section note which looks at statutory novation of contracts.
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