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Thinking posts
4 results4 results
Thinking| 17 May 2019
Large proprietary companies: Significant changes to financial reporting thresholds
From 1 July 2019, the thresholds for determining whether an Australian proprietary company is considered a ‘large’ proprietary company under the Corporations Act 2001 (Cth) (Act) will increase. This is the first time the thresholds will have been adjusted since 2007. Companies that will ...
Thinking| 05 Feb 2019
Treasury Issues Paper: what opportunities and risks do ICOs pose for Australia?
What opportunities and risks International Coin Offerings (ICOs) pose for Australia and whether our regulatory framework is well placed to manage those opportunities and risks is the subject of an Issues Paper released by Treasury in the most recent regulatory ...
Thinking| 11 Dec 2018
Corporate trustees and ipso facto reforms
The Treasury Laws Amendment (2017 Enterprise Incentives No. 2) Act 2017 (Cth) (Act) introduced new laws which operate to stay the enforcement of ipso facto clauses that are triggered upon a company suffering an insolvency event. These new laws come into effect for ...
Thinking| 25 Sep 2018
Insolvency reform to address corporate avoidance of employee entitlements
The Commonwealth has released an exposure draft of the Corporations Amendment (Strengthening Protections for Employee Entitlements) Bill 2018 (Bill) for consultation which will make key amendments to the Corporations Act 2001 (Cth) (Corporations Act). The Bill strengthens the current provisions aimed to ...