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PPS leases - what are they, when should you register and what are the benefits of registration?

Australia - February 28 2017 Business owners may be uncertain as to whether the arrangement they have is a PPS lease (as defined), whether they should register a security interest…

Chris Davis

Share sale or off-market share buy-back? Choosing the best option

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…

Small Business CGT Concessions - Statute Barred Debts - Maximum Net Asset Value Test

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…

Michael Hinchcliffe

Things to Keep In Mind If Claiming Land Tax Exemptions

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?

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…