In late 2024, Parliament passed the Government’s first round of reforms to the Privacy Act. After receiving royal assent in December 2024, significant changes to the Privacy Act take effect on 10 June 2025, while th ...
The recent decision of the Full Federal Court on an appeal in Hytera Communications Corporation Ltd v Motorola Solutions Inc [2024] FCAFC 168[1] explores the complexities of assessing whether copied computer code consti ...
ASX has released guidelines that provide early stage technology companies more information on the factors that the ASX considers when determining whether the company’s structure and operations are at an appropriate lev ...
The Australian Securities and Investments Commission (ASIC) has released its May 2025 Market Integrity Update, highlighting the launch of a new portal for Australian Financial Services (AFS) licence applicants and encou ...
Full Court flips Qoin narrowing Authorised Rep exemption
On 30 May 2025, the Full Federal Court found that BPS Financial Ltd (BPS) was not entitled to rely on the ‘authorised representative’ exemption under the C ...
1. What is Annual Information Statement (AIS)?
The Annual Information Statement (AIS) provides a comprehensive view of a taxpayer’s financial information, as reflected earlier in Form 26AS. It displays details reporte ...
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