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.
The August 2012 issue of the Company and Securities Law Journal publishes the following material: “Whole-business securitisation in the post-financial crisis context: An overview of regulatory frameworks, incentives and structures” by Sven Fedorow; “Superannuation trustees: Governance, best interests, conflicts of interest and the proposed reforms” by Daniel Mendoza-Jones; and “The role and value of independent directors in modern Australian corporate governance” by Neil Dunbar.
By Jennifer Tunna. In the last three years, a large number of New Zealand’s finance companies have effectively collapsed and there has been little activity amongst those left standing. As a result, depositors have suffered large losses and investor confidence in the sector has become practically non-existent. In response, the New Zealand government has undertaken substantial reform to the regulatory framework.