Tax Insight: Reduced corporate tax rate – New passive income test
Yesterday, the Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2017 was introduced in the House of Representatives,…
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21st Edition – National Insolvency & Reconstruction Quarterly Review
Welcome to the latest edition of our National Insolvency & Reconstruction Quarterly Review for the period 1 July 2017 to…
Pre-appointment work – where is the line?
The importance of a Declaration of Independence, Relevant Relationships and Indemnities (DIRRIs) and the independence of external controllers has been…
In the matter of Ten Network Holdings Limited (Administrators Appointed) (Receivers and Managers Appointed) and Others [2017] NSWSC 1247
Background The Ten Group of Companies (Ten Group) entered into voluntary administration on 14 June 2017 and appointed Mark Korda,…
Insolvency Law Reform – A new world for creditors after 1 September 2017
The Insolvency Law Reform Act 2016 (Cth) (ILRA) has introduced an extensive suite of changes to insolvency law. The reforms…
Limitations to the right of set off
Introduction A recent decision of the Supreme Court of Western Australia has held that where a company is in liquidation:…