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Member Articles


Sections 28(2), 28(3) and 40(3) of the ICA Considered

On 2 July 2021 the NSW Court of Appeal (Meagher JA, Bathurst CJ and Bell P) handed down judgment in P & S Kauter Investments Pty Ltd v Arch Underwriting at Lloyds Ltd [2021] NSWCA 136; BC202105739. In upholding th ...

Security Legislation Amendment (Critical Infrastructure) Bill 2020: Could your Organisation be Caught?

The Security Legislation Amendment (Critical Infrastructure) Bill 2020 (Cth) (Bill) aims to protect Australia’s critical infrastructure from cyber security threats and other hazards, building on the pre-existing framew ...

What Contractual Damages Are Awarded Under UAE Law?

As UAE is increasingly characterized as an economical hub, economic security is regarded as one of the most important issues in an ever-growing economic hub of the middle east. An aspect is appreciated increasingly about ...

VAT: VAT Treatment of E-Commerce via Electronic Interfaces

The Circular Letter No.: 30239 of 25 June 2021, clarifies the scope of application of the new rules introduced by Law No. 47/2020 of 24 August, in conjunction with the Council Implementing Regulation (EU) No. 282/2011 of ...

Order 232/2021 - XXII - Flexibilization of Tax Obligations

Order 232/2021-XXII was published which, with the aim of making tax obligations more flexible under the principle of mutual collaboration between the Tax and Customs Authority and citizens as well as companies in order t ...

Small Businesses Can Blend Retirement & Healthcare for Young Workers

If you’re like many small business owners, you don’t offer a 401(k) plan to employees. Why not? Well, you think you have too few employees, for one reason. Matching contributions would be a financial stretch. And the ...

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