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High Court decision: the implied term of trust and confidence in employment contracts is not part of Australian law
Commonwealth Bank of Australia v Barker is a landmark decision — resolving the vexed issue of the existence and application of the implied term.
A common misconception for higher-education institutions is that tax is not an issue because they are charitable not-for-profits and therefore tax exempt.
As part of the higher-education funding reforms announced in the 2014–15 budget, the government announced that existing price caps on university fees will be removed.
This article looks at some of the relevant case law and sheds light on the principles involved in this particular challenge of statutory interpretation.
John Elias and Struan Lloyd share insights into how the new regime will apply to Australian entities and some of the issues that are likely to arise.
The draft CPR Report proposed guiding principles for a new intergovernmental agreement to establish choice and competition principles in human services.
The government announced an independent review of the integrity of the Subclass 457 programme on 25 February 2014.
To set the course for agricultural development, the government announced last year it would conduct a comprehensive analysis of the Australian agricultural industry.
The Competition Policy Review panel has recommended that the regulatory functions of the ACCC be spun off into a new national access and pricing regulator.
At the Competition Policy Review International Conference in Canberra on 23 October, partner Paul Schoff took part in a panel on Competition Laws and Regulatory Institutions.
Developing a multilateral instrument to modify bilateral tax treaties: OECD issues its paper on BEPS Action 15
Minter Ellison considers the main issues and options for taxation reform raised in the OECD’s new paper.
Minter Ellison outlines the hybrid recommendations made by the OECD, discusses their implications and provides some comment and insight.
Preventing the granting of treaty benefits in inappropriate circumstances: OECD issues final paper on BEPS Action 6
In this alert, Minter Ellison considers the main issues and options for taxation reform raised in the OECD paper.
On 16 September 2014, the OECD issued its report titled ‘Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance’.
Any move by Glencore to revive its pursuit of Rio Tinto Group stands to face concerted political opposition in Australia.
On 16 September 2014, the OECD issued Addressing the Tax Challenges of the Digital Economy. This article considers the main issues and options for taxation reform.
The BEPS Action Plan sets out 15 actions and further work required to counteract the methods of base erosion and profit shifting used by multinational companies.
The major change in the SOPA Amendments is the insertion of time limits.
The Queensland Parliament passed the Directors’ Liability Reform Amendment Bill 2012 to reform Queensland’s laws imposing personal liability on directors for corporate fault.
On 18 October, the Full Federal Court handed down the latest decision in the long-running GST saga associated with the South Steyne Development at Manly Beach.