What is an "employee share trust"? ATO releases new draft determination
…company and is used to satisfy awards granted under multiple ESSs. If the operation of one ESS fails the sole activities test, is the trust contaminated in relation to the…
'Holding' DOCAs in the balance?
…existence; or if it is not possible for the company or its business to continue to exist, resulting in a better return for the company’s creditors and members than would…
Licence to…..what? The nature of IP licensing in Australia
…rights, for example, in relation to copyright, to use, reproduce and communicate a work. Not only can multiple non-exclusive licensees exist in relation to the right to use a work…
Industry focus: Legal considerations for medical technology businesses
…issue infringement notice penalties of up to $63,000 for organisations and $12,600 for individuals; Expansion of options for the OAIC to address breaches through third party reviews, and/or by publishing…
Consumer guarantees for goods and services acquired for business purposes – you may have more rights than you realise
…quite different to the sample. Tiles R Us concedes that the colour is different but refuses to replace the tiles, or compensate Hotels Galore, on the basis that its terms…
Rokt clarifies manner of manufacture test
…grant, and the Commissioner was ordered to pay Rokt’s costs. Rokt is a welcome relief for inventors wanting to protect their software innovations. The Commissioner has sought leave to appeal…