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Meeting the evidentiary burden for a search order
An Anton Piller Order is usually made without the presence of the respondent (ex parte) and consequently the Courts require the satisfaction of a high evidential threshold before granting orders of this nature. As stated in George Rofail v Landmark Recruitment Pty Ltd and Others [2004] NSWIRComm 260 (7 September 2004), they are usually made…
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Trust restructures – relief from capital gains tax
Learn how to avoid or reduce Capital gains tax (CGT) and other taxes when transitioning from a Unit Trust to a company structure. Find out what you need to know about a Trust Restructure Rollover pursuant to Division 124-N of the Income Tax Assessment Act 1997 (Cth).
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Changes to capital gains tax rollover relief rules
The Royal Assent of the Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016 provides increased flexibility for small businesses to restructure and grow. Eligibility requirements include transfers of active assets as part of a genuine restructure. Click to learn more about the requirements and considerations.
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Creating contracts and capital gains tax
This article provides an overview of Capital Gains Tax (CGT) in Australia, including what is a CGT Asset, examples, CGT Events, Disposing of CGT Asset, creating contractual or other rights, granting an option and record keeping.
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Distribution agreements – an introduction
This article provides an overview of Distribution Agreements, including common clauses, potential risks, and how Dundas Lawyers can assist. Learn how to protect each party’s interests and ensure a successful agreement.
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Terminating a contract with no set end date
In practice, we come across commercial agreements of varying types (Contracts) that, for whatever reason, don’t provide for a term or an end date (Expiry Date). There may have been reasons for this at the time that can no longer be recalled. It raises a number of issues, particularly where the subject matter of the…
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Proposed amendments to the requirements for listing on the ASX
Australian Securities Exchange Ltd (ASX) proposes changes to admission requirements to maintain market quality and integrity. Thresholds raised, minimum free float and spread tests strengthened. Refusal of admission examples to be included in Australian Securities Exchange Ltd (ASX) Guidance Note 1. Changes could be implemented as early as July 2016.
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Purchase Money Security Interests (PMSIs) and super priority – explained
Discover how a purchase money security interest (PMSI) can give you super priority over other security interests. Learn more about the time frames for registration and how to perfect your PMSI in order to obtain the maximum security. Click through to the full article to find out more.
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Priority issues and the PPS Register
This article takes a closer look at the PPSA and how it affects secured creditors, exploring the Default Priority Rules, Attachment Times and priority time, as well as examples of situations where more specific priority rules apply.
