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The ruling provides a restructure rollover opportunity for Queensland small businesses to move into a company structure.

These changes are being phased in to ensure that existing companies have time to comply with the new requirements.

By the time the evaluation is done, the remaining task is to commit well: to take advice that is substantive rather than a formality, to ask for clarification even where negotiation is unlikely, and to carry the disciplines of due diligence into the operation of the business. None of it removes risk, but together these change the character of the risk you accept.

For those who are potentially exposed to GFC-related litigation, now is the time to get litigation-ready. Decisions made today will affect how their litigation plays out in six months' time.

While a counterparty might believe that moneys are held on trust for it, they face a number of risks.

Company title is a term used to describe a conventional property title that is held by a company.

Term sheets outline the terms and conditions of a proposed deal and serve as a starting point for negotiations.

ASIC has settled its position on the use of stub equity in public markets control transactions.

For the sale and purchase of a business, due diligence means obtaining the information to evaluate the vendor's business.

When acquiring a company that is conducting a business, purchasers should pay careful attention to the structure of the acquisition to ensure that any prior year losses of the business will be available.

Our annual top 10 Australian M&A predictions for the coming year are set out below. We also look back at how accurate last year's predictions turned out to be.

The influence of minority interests extends far beyond their low percentage stake.

The extended COVID-19 relief measures permitting electronic signatures and virtual meetings could become permanent.

Recent contract law cases have considered the enforceability of the phrase "reasonable endeavours".

Even if an implied term about earn-out information seems appropriate, it may be difficult to imply that into a contract.

The Situation: At the direction of the Attorney General of Australia, the Australian Law Reform Commission ("ALRC") is undertaking a comprehensive review of Australia's Commonwealth ...

The risk of corruption to Australian businesses is increasing at an alarming rate.