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What are unrealised capital gains?
An unrealised capital gain refers to an increase in the value of an asset that has not yet been sold or disposed of. In Australia, capital gains are taxed on assets which have increased in value when they are sold and the gain is realised, however the proposed Treasury Laws Amendment (Better Targeted Superannuation Concessions)…
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High Court on asset protection – house in spouse’s name
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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Assigning intellectual property and the right to sue
This case examines Re Taypar Pty Ltd v Benko Santic [1989] FCA 543, which determined that an assignee of intellectual property rights cannot sue for pre-assignment infringements, unless the assignment explicitly assigns a right to do so.
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Technology startups – top 5 legal considerations
Start your tech startup on the right footing by considering the top five (5) legal considerations: entity structure and asset protection, intellectual property (IP), confidentiality, contracts, privacy and compliance.
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What exactly is a Mareva Order?
This article outlines the legal implications of Exclusive Supply Contracts, or Exclusive Dealing, and provides an overview of the types of clauses, when they may be illegal, and when they may be requested by both Suppliers and Purchasers.
Asset protection
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