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Australian Federal Budget 2017-18: GST

Australian Federal Budget 2017-18: Goods & Services Tax (GST)

Analysis of the 2017-18 Australian Federal Budget's changes to GST including the introduction of a requirement for purchasers, rather than vendors to remit GST directly to the ATO.

09 May 2017
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No major surgery to ACL – but rehab likely. Release of the Final Report on the Australian Consumer Law

Consumer Affairs Australia and New Zealand has release it's Final Report into the Australian Consumer Law, finding it is in good health though with some room for improvements.

27 April 2017

ACCC’s Big Bucket List for 2017

ACCC Chairman Rod Sims has set out the ACCC's newly released Enforcement and Compliance Policy for 2017, setting out the areas of priority for investigation this year.

24 February 2017

GST obligations for offshore suppliers - concept of an "Australian consumer" explained

The ATO has released GSTR 2016/D1 to assist foreign suppliers of digital and other intangible products to determine when they will be liable to Australian GST on supplies...

16 January 2017

GST changes for low value imported goods - draft legislation released

On 4 November 2016, the Government released exposure draft legislation to impose GST on the sale of imported goods with a value of less than $1,000.

09 November 2016

Draft Harper legislation to redefine competition law in Australia

Australia’s Federal Government today released Exposure Draft legislation in response to the Harper Panel Review of Australia’s Competition Laws.

05 September 2016
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Section 46 changes to crack down on misuse of market power in Australian competition law

The re-framing of section 46 in the draft Harper legislation represents one of the most substantial, and potentially significant, changes to the CCA.

05 September 2016

Proposed Harper Amendment – Introducing a concerted practices ban

Federal Government confirms its intention to introduce a new prohibition in the CCA banning concerted practices which have the purpose or effect of substantially lessening competition.

05 September 2016

Draft legislation reflects Harper recommendation to streamline formal merger clearance process

A key recommendation of the Harper Review was the combination and streamlining of the current merger authorisation process with a revamped formal merger clearance process.

05 September 2016

Reforming the cartel provisions post-Harper – a litigation and enforcement perspective

The exposure draft legislation will, if implemented, result in significant changes to Australia’s cartel law regime, as well as the enforcement of Australia’s competition laws more generally.

05 September 2016

ACCC to create “safe harbours” with new class exemption powers

Newly proposed class exemption laws in the Government's draft Harper competition law legislation will enable the ACCC to create “safe harbours” in relation to particular types conduct.

05 September 2016

Part IIIA - Federal Government responds to criticism of the test for third party access declaration

The changes to Australia's competition law will allow the responsible Minister to make decisions that better take into account economic realities rather than hypothetical possibilities.

05 September 2016