Legal Insights

Providing Financial Assistance for Share Acquisitions – What Companies Need to Know
Banking and Finance, Business Sale & Purchase, Business Structuring, Commercial Transactions, Governance Jemimah Fitzgerald Banking and Finance, Business Sale & Purchase, Business Structuring, Commercial Transactions, Governance Jemimah Fitzgerald

Providing Financial Assistance for Share Acquisitions – What Companies Need to Know

Companies often directly or indirectly ‘financial assist’ people to acquire its shares via direct loans or guaranteeing repayment of a loan from a third party. This is ‘financial assistance’, and commonly occurs in share acquisitions, restructures and group transactions - and is often misunderstood.

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Capital Reductions – A practical guide
Banking and Finance, Commercial Transactions, Corporate Advisory, Corporations Jemimah Fitzgerald Banking and Finance, Commercial Transactions, Corporate Advisory, Corporations Jemimah Fitzgerald

Capital Reductions – A practical guide

Capital reductions allow companies to return capital to shareholders or cancel shares, but the process is tightly regulated under the Corporations Act and ASIC. Understanding the approval requirements, creditor protections and ASIC steps is essential to avoid risk.

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Harwood Andrews’ approach to AML & CTF
Harwood Andrews Harwood Andrews

Harwood Andrews’ approach to AML & CTF

From 1 July 2026, new federal anti-money laundering and counter-terrorism financing (AML/CTF) laws will require firms like ours to complete extra checks before we can provide certain services. Read more about our approach.

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High Court Upholds Australian Designer’s "Katie Perry" Mark Against Global Pop Icon Katy Perry
Intellectual Property, Corporate Advisory, Commercial Disputes Thomas Howell Intellectual Property, Corporate Advisory, Commercial Disputes Thomas Howell

High Court Upholds Australian Designer’s "Katie Perry" Mark Against Global Pop Icon Katy Perry

On 11 March 2026, the High Court of Australia handed down its highly anticipated decision in Taylor v Killer Queen LLC [2026] HCA 5, allowing the appeal of Australian fashion designer Katie Jane Taylor and preserving her registered trade mark "KATIE PERRY" for clothing following an application to cancel the mark by world-famous pop superstar Katy Perry.

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Monthly CPI: How the Change Affects Your Lease Obligations
Commercial Leasing, Property & Financial Madeleine Luppino Commercial Leasing, Property & Financial Madeleine Luppino

Monthly CPI: How the Change Affects Your Lease Obligations

The Australian Bureau of Statistics has transitioned to publishing the Consumer Price Index (CPI) on a monthly basis, starting in November 2025. Previously, CPI was released only on a quarterly basis.

CPI is often used to determine rent increases in commercial and retail lease agreements. So how does this transition to monthly CPI affect your lease and how you calculate rent?

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Acquisition of control over private landholders and the Duties Act -Tao v Commissioner of State Revenue [2025] VSC 831
Property Tax, Business Structuring, Tax Joseph Flanagan Property Tax, Business Structuring, Tax Joseph Flanagan

Acquisition of control over private landholders and the Duties Act -Tao v Commissioner of State Revenue [2025] VSC 831

In January, the Supreme Court of Victoria handed down judgment against an applicant who had become the sole director of a company acting as trustee of a unit trust which held property in Victoria valued over $1 million. The Supreme Court confirmed the Commissioner of State Revenue’s assessment that the applicant acquired ‘control’ over the landholder and made a relevant acquisition for the purposes of the Duties Act. It was held the applicant made a relevant acquisition in the landholder of 100%.

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Stamp Duty and Vendor Payments: Lessons from Alphington Developments Pty Ltd v Commissioner of State Revenue
Alasdair Woodford Alasdair Woodford

Stamp Duty and Vendor Payments: Lessons from Alphington Developments Pty Ltd v Commissioner of State Revenue

The Supreme Court decision in Alphington Developments Pty Ltd v Commissioner of State Revenue [2025] VSC 709 clarifies how stamp duty (land transfer duty) is assessed on the transfer of land. Specifically, the Court in this decision held at that payments made by a vendor to remediation and demolition works do not reduce the consideration under a contract of sale when assessing stamp duty.

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Vacant Residential Land Tax and ‘Uninhabitable’ Property – KES v Commissioner of State Revenue [2026] VCAT 75
Tax Alasdair Woodford Tax Alasdair Woodford

Vacant Residential Land Tax and ‘Uninhabitable’ Property – KES v Commissioner of State Revenue [2026] VCAT 75

The matter of KES v Commissioner of State Revenue [2026] VCAT 75 considered whether the property in question was both ‘residential land’ and ‘vacant’ as defined in the Land Tax Act 2005 (Vic) and therefore, whether vacant residential land tax had been correctly applied by the Commissioner. The Victorian Civil and Administrative Tribunal found that despite the property being in disrepair, it was capable of being used for residential purposes and had been vacant for at least six months in the relevant land tax year.

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Preserving intergenerational wealth - key considerations in family law proceedings
Business Structuring, Business Succession, Family Business, Family Law, Separation and Divorce, Succession Planning Harwood Andrews Business Structuring, Business Succession, Family Business, Family Law, Separation and Divorce, Succession Planning Harwood Andrews

Preserving intergenerational wealth - key considerations in family law proceedings

The decision in Caldwell and Caldwell [2025] FedCFamC1F 506 (Caldwell) reaffirmed the position that while the Federal Circuit and Family Court (Court) has broad powers in respect to family law disputes, its powers are not limitless. In the context of preserving intergenerational wealth, particularly where long-standing family-operated businesses are involved, Caldwell provides welcomed reassurance that where trusts are established and structured effectively, for a clear genuine purpose, they can successfully limit assets from the reach of the Court.  

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Victorian Government - Proposed Imposition of Stamp Duty on Adjustments made for Land Tax and Windfall Gains Tax
Tax Tayla Berger Tax Tayla Berger

Victorian Government - Proposed Imposition of Stamp Duty on Adjustments made for Land Tax and Windfall Gains Tax

The Commissioner of State Revenue has released draft revenue ruling, Draft-DA-70: Land Transfer Duty – Consideration – Assumption of Tax Liabilities (Draft Ruling) seeks to impose land transfer (stamp) duty on adjustments made for certain taxes at settlement of a property transaction, by treating those adjustments as dutiable consideration.

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Who are a Charity’s “Responsible Persons”?
Governance, Corporate Advisory, Not For Profit Hugo le Clerc Governance, Corporate Advisory, Not For Profit Hugo le Clerc

Who are a Charity’s “Responsible Persons”?

If your organisation is a registered charity with the Australian Charities and Not-for-profits Commission (ACNC), you are required to notify the ACNC of the appointment of people responsible for governing the charity. These are known as “Responsible Persons”. Essentially, they are entrusted with making decisions on behalf of the charity and determining how the organisation should be run.

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AML/CTF Series: AUSTRAC Releases Core Guidance 
Hugo le Clerc Hugo le Clerc

AML/CTF Series: AUSTRAC Releases Core Guidance 

As covered in our previous article series (link), amendments to the Anti Money Laundering and Counter Terrorism Financing Act 2006 (Cth), extending anti money laundering (AML) and counter terror financing (CTF) obligations to additional professional service sectors, will take effect from the 1 July 2026.

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