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Articles by Katherine Hammond
Crackdown on multinational tax arrangements with new subsidiary disclosure requirements
Australian public companies (listed and unlisted) will need to disclose prescribed information about subsidiaries by way of a new 'Consolidated Entity Disclosure Statement' in their annual financial reports from this year onwards. This comes under changes to the Corporations Act 2001 (Cth) by the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Bill 2023 (Bill), which received royal assent on 8 April 2024.
Crackdown on multinational tax arrangements with new subsidiary disclosure requirements
Australian public companies (listed and unlisted) will need to disclose prescribed information about subsidiaries by way of a new ‘Consolidated Entity Disclosure Statement’ in their annual financial reports from this year onwards. This comes under changes to the Corporations Act 2001 (Cth) by the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Bill 2023 (Bill), which received royal assent on 8 April 2024.
Key lessons from ASIC’s first court action against greenwashing by super fund
The Australian Securities and Investments Commission (ASIC) has launched its first court action against alleged greenwashing conduct by Mercer Superannuation (Australia) Limited (Mercer).
Franchisors beware: Five important changes to penalties and obligations under the Franchising Code
Australia: Franchisors beware: Five important changes to penalties and obligations under the Franchising Code 19 April 2022 by Trent Taylor , Katherine Hammond , Jean Lukin and Michael Tong Holding Redlich Your LinkedIn Connections with the authors Penalties under the Franchising Code of Conduct (Franchising Code) are increasing significantly. From 15 April 2022, new penalties will be introduced and many existing penalties will double or increase to as much as $10 million.
Registering a managed investment scheme? Seven tips for getting your constitution right
If you are adopting or drafting a constitution for a registered Managed Investment Scheme (MIS) you need to take care. ASIC will request amendments to any deficient proposed constitution and will not register a MIS until it is satisfied that the constitution meets the Corporations Act requirements. ASIC has recently identified common issues that arise with proposed MIS constitutions.
Big picture thinking is missing from bridge decision
Editor: It has been proven time and again around the world that more highways and bigger bridges result in more cars, increased congestion (or a moving of congestion points) and worsening pollution. We can do so much better. This bridge should not be built. The obvious solutions are: 1. Add three tubes to the tunnel immediately, two for traffic and one for light rapid transit (extend the Canada Line from Richmond to White Rock).2.
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