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Australian Tax Residence for Companies Revisited by High Court after 43 years

For the first time in 43 years, Australia’s ultimate appeal court (the High Court of Australia) has decided a case on the issue of “central management and control” of certain foreign incorporated companies: Bywater Investments Limited v FC of T; Hwa Wang Bank Ltd v FC of T [2016] HCA
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Don’t Risk Not Collecting on Your Performance Bond or Bank Guarantee

As a result of the High Court of Australia’s recent decisionin Simic v New South Wales Land and Housing Corporation [2016] HCA 47, those providing performance bonds or bank guarantees in respect of property-related matters are on notice that if the name of the person to benefit from t
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Court of Appeal Refuses to Enforce Just Group Ltd’s Broad Restraint of Trade

In the recent case of Just Group Limited v Peck [2016] VSCA 334 the Supreme Court of Victoria Court of Appeal (the Court) adopted a restrictive approach to restraints of trade in the context of employment contracts. Just Group Ltd (JGL) was appealing the decision of the Supreme Court
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Time Running Out To Rectify Security Interests in Personal Property

Holders of registered security interests in personal property are urged to check their registrations before 31 January 2017, as the final transitional period for the Personal Property Securities Register (PPSR) comes to an end. The transition to the PPSR The PPSR is an online register
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