Member Articles

The annual superannuation performance test has shone a light on poor performance in the MySuper segment since its introduction in 2021. Now the Choice segment is under the spotlight as more than one in 10 trustee-directe ...

U.S. taxpayers will continue to receive favorable treatment under the U.S. income tax treaties with Denmark, Luxembourg, Malta and Mexico. On July 31, 2023, the Internal Revenue Service (IRS) published competent authorit ...

Introduction The Australian Competition & Consumer Commission (ACCC) has repeatedly highlighted the importance of unfair contract terms (UCT) provisions, as they ‘protect consumers and small businesses against ter ...

If a contractor fails to rectify defective work, the contractor will be exposed to ‘damages’ for breach of contract. How do you calculate the value of any ‘damages’? The value of damages for any contractual bre ...

The Australian Government is consulting on proposed reforms to the Australian Consumer Law to address certain unfair trading practices not presently regulated by legislation. Background Some unfair trading practices, a ...

On 1 August 2023, the Australian Prudential Regulation Authority (APRA) released the final version of an updated Prudential Standard CPS 511 (CPS 511), which sets out new remuneration disclosure requirements for authoris ...