We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 528

No vacancy: Government denies deduction for losses or outgoings incurred in relation to vacant land
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 15 October 2018, the Federal Government introduced exposure draft legislation (Treasury Laws Amendment (Measures for a later sitting) Bill 2018:


Treasury Laws Amendment Bill
  • Hall & Wilcox
  • Australia
  • October 29 2018

On 18 October 2018, the Treasury Laws Amendment (2018 Measures No. 5) Bill 2018 (Bill) was passed by the House of Representatives. The Bill contains a


Daily Brexit Update - 19 October 2018
  • Baker McKenzie
  • United Kingdom, European Union
  • October 19 2018

UK investment trust discounts widen since Brexit vote: Half of UK equity investment trusts are trading at discounts wider than their 10-year average


SEC Proposes Exchange-Traded Fund Rule
  • Drinker Biddle & Reath LLP
  • USA
  • August 6 2018

The Securities and Exchange Commission (SEC) recently issued Proposed Rule 6c-11 under the Investment Company Act of 1940 (the “1940 Act”) and certain


Taxation of stapled structures & inbound investment: revised draft legislation and extension to residential housing investments
  • King & Wood Mallesons
  • Australia
  • July 31 2018

The Australian Treasurer released a second draft of the proposed legislation to implement its Integrity Package targeted at stapled structures and


SEC Approves E-Delivery of Shareholder Reports, Requests Comments on Other Areas
  • Morgan Lewis
  • USA
  • June 13 2018

The US Securities and Exchange Commission recently adopted Rule 30e-3 under the Investment Company Act of 1940, which will provide registered funds


Click-Here for Your Fund Report: SEC Endorses Web-Delivery and Asks for Comments
  • K&L Gates
  • USA
  • June 11 2018

On June 4, 2018, the Securities and Exchange Commission (“SEC”) adopted Rule 30e-3 (the “Rule”) to provide mutual funds, exchange-traded funds


Budget 2018: a pre-election sweetener
  • Corrs Chambers Westgarth
  • Australia
  • May 9 2018

Federal Treasurer Scott Morrison's third budget, released 8th May, should be reviewed in the context of an anticipated federal election in the next


Australian Federal Budget 2018-19: Wide-ranging Measures No Substitute for Meaningful Tax Reform
  • Baker McKenzie
  • USA
  • May 8 2018

Despite being less than 12 months from the next federal election, and the federal budget typically providing a platform to set out economic leadership


Flip-flopping on policy - the Australian Government’s approach to MITs and stapled structures
  • Gilbert + Tobin
  • Australia
  • April 30 2018

The Australian Government has targeted the use of Managed Investment Trusts (MITs) by foreign investors in a reversal of original policy objectives to