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As communications companies across Asia Pacific continue down the path of transition to International Financial Reporting Standards (IFRS), they face the same wide array of opportunities and challenges as other operators.

The approach to combustible cladding on existing buildings in Australia is not uniform with each state providing a different response to the risk posed by combustible cladding on public and private

We have noticed a gradual increase in the level of insolvency activity over the first quarter of 2006. This is not surprising given that retail and construction have reportedly slowed since December 2005, the Tax Office has publicly declared war on slow tax payers and most recently, the Reserve Bank raised interest rates for the first time in over 12 months and the cost of petrol increased to levels never before seen nor imagined.

Under a strategy adopted by the Financial Reporting Council[1] in July 2002, the Australian Accounting Standards Board (AASB) is obliged to work towards the full implementation of the International Accounting Standards (IAS) (now known as International Financial Reporting Standards (IFRS)[2]) in Australia. This strategy was also set out in the CLERP 9 proposals[3]. All European Union countries were similarly committed.

The 2011 budget has dramatically changed NFP tax arrangements

There have been some recent changes to laws in Australia that now arguably make it ineffective to protect your family home from a Trustee in Bankruptcy.

The Cross-Border Insolvency Act 2008 (Cth) has been passed by Australia’s Federal Parliament and received royal assent on May 26, 2008. The Act provides for the adoption and enactment as a law of Australia of the Model Law on Cross-Border Insolvency, which was adopted by the United Nations Commission on International Trade Law (UNCITRAL) in May 1997.

Creditors seeking to recover unpaid debts in Queensland courts must navigate a complex evidentiary landscape that extends far beyond simply presenting an invoice. This article examines the specific documentation required to establish each element of a debt claim, from proving the identity of the debtor and the terms of payment to demonstrating what was supplied and calculating the outstanding balance with proper credits applied.

managed investment scheme

Amendments to the Trade Practices Act now in effect Recent amendments to the Trade Practices Act (TPA) in effect from 1 January 2007 change the application of significant competition law provisions in the TPA and some ACCC procedures. This Update identifies the key changes and discusses their impact.

CLERP 9's provisions on officers, senior managers and employees are particularly relevant to insolvency practitioners and others involved management of corporations

我们的《2024年全球商业复杂性指数》（GBCI 2024）报告显示，澳大利亚的商业环境复杂性排在第58位，是亚洲最不复杂的司法管辖区之一。

When a Queensland money order is granted, creditors face critical decisions about which enforcement method will most effectively recover the debt. The choice between redirection warrants, earnings orders, property seizure, or enforcement hearings depends on the debtor's asset profile, liquidity, and the cost-effectiveness of each approach.

On 4 July 2006, the High Court at Christchurch found that two directors failed to act in good faith and in the best interests of their company contrary to the Companies Act 1993.

The term "running account" will be familiar to most businesses which engage in the supply of goods and services.

On 3 December 2003, the Hon Daryl Williams, Minister for Communications, Information Technology and the Arts, Senator Robert Hill, and the Attorney-General, the Hon Phillip Ruddock, issued a joint news release announcing the introduction of a new government information security initiative.