Monthly Archives: January 2017

//January

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 45. Central management and control [...]

2017-01-30T01:09:19+00:00January 30th, 2017|Categories: Taxation|

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 the documentation is misstated, this will preclude [...]

2017-01-24T05:51:09+00:00January 24th, 2017|Categories: Property|

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 that allows individuals and businesses to register their security interests [...]

2017-01-24T00:08:57+00:00January 24th, 2017|Categories: Commercial|