The Australian Treasury has released an exposure draft of legislation, which, if implemented, would require operators of electronic platforms to report to the Australian Taxation Office (ATO) identification and payment information regarding the sellers that participate on their platforms (“Sellers”).
On the 8th of July, the Australian Taxation Office (ATO) released its Decision Impact Statement (DIS) on the Full Federal Court decision of Greig v Commissioner of Taxation  FCAFC 25.
This client alert provides an overview of the Greig decision and considers the impact of the decision on significant individual shareholders.
A significant feature of the disruption to markets resulting from the COVID-19 pandemic is a sudden and unexpected disruption to supply chains particularly those crossing multiple national borders. Supply of components used in a supply chain may be disrupted due to reduced manufacturing activity in the source country or re-direction…