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Here are 19 results that may be of interest

Finance (19)

Article

Reviewing the NAIF Act – filling the investment gap

Introduced in 2016 with bipartisan support, the Northern Australia Infrastructure Facility Act 2016 (Cth) (the Act) established the Northern Australian Infrastructure Facility (the NAIF).

  • Resources
  • Projects    
  • Finance
Todo

Article

Issue of ATO resolutions checklist and related guidance

On 31 May 2023, the ATO issued its updated resolutions checklist for trustee resolutions which is welcome. Practical guidance and can be accessed via their website. Special Counsel Saxon Rose and Partner Michael Patane from HopgoodGanim’s taxation

  • Taxation
  • Corporate advisory and governance
  • Personal taxation
  • Tax
  • Financiers
  • Finance
Todo

Article

Family loans: The good, the bad and the ugly

In this article, we shed some light on the adage that ‘family and money don’t mix’ by setting out the top seven things to consider ahead of making loans to family members.  Family loans occur for all sorts of reasons. Maybe your brother appro

  • Family and relationship law
  • Family loans
  • Finance
  • Dispute Resolution
  • Banking
Todo

Court Decision

Australian Securities and Investments Commission v BPS Financial Pty Ltd

In this article, we discuss the recent Federal Court proceedings involving the Australian Securities and Investments Commission (ASIC) against BPS Financial Pty Ltd (BPS).

  • Corporate advisory and governance
  • Personal taxation
  • NFTs
  • Financiers
  • Finance
  • Security
  • digital assets

Court Decision

Bosanac update: High Court refuses to abolish the presumption of advancement

As discussed in our previous alert, Ms Bosanac, the wife of Mr Bosanac at the time of the purchase of property in Dalkeith, WA as their matrimonial home, was given leave to appeal to the High Court a finding of the Full Federal Court that both she a

  • Taxation
  • Corporate advisory and governance
  • Personal taxation
  • Tax
  • Financiers
  • Finance
  • Property

Article

Has the ATO hit you with General Interest Charges (GIC)?

A General Interest Charge (GIC) is a punitive charge imposed by the ATO in situations where primary tax owed is not paid by the due date or where there is an underpayment of tax following a review or audit amendment to an assessment.  Most commonl

  • Taxation
  • Corporate advisory and governance
  • Personal taxation
  • Tax
  • Financiers
  • Finance

Article

Australian senator introduces crypto Bill to regulate stablecoins and China’s digital Yuan

Senator Andrew Bragg has released the draft Digital Assets (Market Regulation) Bill for community consultation. It aims to introduce legislation targeting crypto asset secondary service providers (CASSPrs), digital assets and stablecoins, including c

  • Personal taxation
  • NFTs
  • Finance
Todo

Court Decision

Bosanac – High Court asked to abolish the presumption of advancement

The High Court of Australia (HCA) sat to hear Bosanac v Commissioner of Taxation & Anor, an appeal from the decision of the Full Federal Court (FFC) in Commissioner of Taxation v Bosanac [2021] FCAFC 158. In the matter being heard, a husband an

  • Taxation
  • Corporate advisory and governance
  • Personal taxation
  • Tax
  • Financiers
  • Finance
  • Property

Article

Review of the tax treatment of digital assets

Further to our recent alert concerning the government’s announcement to continue its work to reform the regulation of crypto assets generally under Australian law , the Board of Taxation last month commenced its consultation into the Review of the

  • Government
  • Personal taxation
  • Tax
  • NFTs
  • Finance
  • IT

Article

The merge: what are the new legal issues following Ethereum’s huge upgrade?

The crypto industry is still buzzing in the wake of the Ethereum Foundation’s recent announcement that Ethereum will start to undergo its most significant upgrade to date on 6 September 2022. In this article, we explain the significance of the upgr

  • Tokens
  • NFTs
  • Financiers
  • Finance
  • IT
  • Security
  • digital assets

Article

3 key contract issues to sustain your SaaS business

As inflation spikes and cheap money looks like a thing of the past, many are turning their attention to some of the sky-high valuations in the technology sector. Time will tell as to whether those valuations sustain or come crashing back to Earth as

  • Intellectual Property
  • Startups
  • Software
  • Technology
  • IPIT
  • Finance
  • IT
  • Security

Court Decision

Just announced: Service of proceedings by airdrop and crypto exchanges as trustees? The implications of the D’Aloia decision

D'Aloia v Binance Holdings & Others [2022] EWHC 1723 (Ch) is the first reported court decision of its kind outside of the United States of America (and after the Supreme Court of New York’s decision in LCX AG v John Doe Nos. 1-25) regarding the

  • NFTs
  • Financiers
  • Fraud
  • Finance
  • IT
  • Security
  • digital assets