A proposed compulsory reporting regime would require share economy platforms to report all transactions to the ATO.

Proposed provisions would substantially rewrite the thin capitalisation regime for non-financial taxpayers.

Cyber security incidents are growing exponentially globally, and manufacturing continues to be a key target.

This article provides a brief overview of s.106 appraisal proceedings before addressing the Glendina decision in detail, considering the factual background to that case, the deficiencies in the expert evidence that was available, and the Court's approach to valuation.