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What are retained earnings?
Retained Earnings are a financial metric that offers a valuable insight into a company’s financial health, extended stability and potential for future growth. They represent the profit a company has retained overtime after accounting for all liabilities including the payment (if any) of dividends.
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High Court asset protection 101 – house in name of spouse
The decision of the High Court of Australia in Bosanac v Commissioner of Taxation [2022] HCA 34 (Bosanac) reaffirms the viability of protecting real property assets by registering them in the name of a spouse.
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Can a party obtain oppression orders when a company is in liquidation?
Despite liquidation, minority shareholders may still have remedies if they were treated unfairly. Learn more in our article, “Shareholder Oppression and Liquidation: Are Remedies Still Available?”
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Do beneficiaries have a right to the trust deed?
This article explores a beneficiary’s right to access a Trust Deed, including the Trusts Documents Rule, what Trust Documents a beneficiary is not entitled to, their rights under the Trusts Act 1973 (Qld) and Queensland’s affirmation of the common law principles.
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Shadow directors and de facto directors
This article examines the legal reality of de facto directors and shadow directors, which go beyond those validly appointed. It also considers whether advisory board members can be classed as such, and the implications of this status, with reference to relevant case law.
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Intellectual property theft | Employee theft of information
Leica Geosystems Pty Ltd v Koudstaal (No 3) [2014] FCA 1129 (Leica Geosystems) is a notable court case involving an Anton Piller order and employee theft. Find out more about what this means for companies and their intellectual property rights.