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Small Business CGT Concessions - Statute Barred Debts - Maximum Net Asset Value Test
  • McInnes Wilson Lawyers
  • Australia
  • January 11 2017

The Australian Taxation Office (ATO) has increased compliance and audit activity in respect of entities seeking to access the capital gains tax


Share sale or off-market share buy-back? Choosing the best option
  • McInnes Wilson Lawyers
  • Australia
  • January 11 2017

When a shareholder of a private company is looking to exit the company, their shares must be dealt with in accordance with the Company’s constitution


Things to Keep In Mind If Claiming Land Tax Exemptions
  • McInnes Wilson Lawyers
  • Australia
  • October 27 2016

Two recent decisions by the Victorian Civil and Administrative Tribunal (Tribunal) have provided some useful insight into the application of the


When can property be taken free of a security interest in the “ordinary course of business” for PPSA purposes?
  • McInnes Wilson Lawyers
  • Australia
  • October 27 2016

In the tangled web of the Personal Property Securities Act 2009 (Cth) (PPSA) one issue which has only recently been considered in a decided case is


Court of Appeal confirms landlords’ right to recover land tax under commercial leases
  • McInnes Wilson Lawyers
  • Australia
  • October 27 2016

The Queensland Court of Appeal has recently confirmed the right of a landlord under a commercial lease entered into before 30 June 2009 to require a


Failure to notify of satisfaction of contractual conditions can give rise to unintended consequences
  • McInnes Wilson Lawyers
  • Australia
  • September 30 2016

Contracts often include conditions which must be satisfied before the contract comes into force or before completion of the contract can occur. These


Additional State Taxes for Foreigners
  • McInnes Wilson Lawyers
  • Australia
  • September 30 2016

Queensland, New South Wales and Victoria have all introduced new additional foreign investor duty in 2016. This means that foreign individuals


Meetings, decisions, resolutions - the importance of getting it right
  • McInnes Wilson Lawyers
  • Australia
  • August 31 2016

In circumstances where a decision is to be made by more than one person it is critical that the processes and requirements of the governing documents


The Enforceability of Oral Contracts
  • McInnes Wilson Lawyers
  • Australia
  • August 31 2016

If asked to consider what is a contract, it is likely that most people would immediately begin to think of a written agreement. It is important to


Be cautious of the timing requirements for registering security interests on the PPSR
  • McInnes Wilson Lawyers
  • Australia
  • June 14 2016

The full benefit of a security interest may not be obtained unless specific requirements are met under the Personal Property Securities Act 2009