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Article
14 September 2026 M&A Review: Market insights and outlook for 2027
Australia's M&A market demonstrated resilience throughout FY2025-26, with quality assets attracting strong investor interest despite geopolitical uncertainty and cautious financing conditions. Middle-market activity remained steady, private capital continued to shape dealmaking, and foreign investors showed particular interest in healthcare, technology, and energy sectors. What factors will drive transaction activity in 2027, and how can businesses position themselves to capitalize on emerging opportunities
Australia Commercial
HR
Holding Redlich
Article
What Is The Liability Under A Contractor Agreement In Australia?
A contractor agreement determines who pays when work goes wrong. Independent contractors carry their own commercial risk, unlike employees, so the agreement allocates that risk in detail. Liability commonly arises from breach of contract, intellectual property infringement, and breaches of confidentiality. Indemnities, liability caps and insurance requirements are the three tools that allocate it. Australian law puts limits on that allocation. Consumer guarantees under the Australian Consumer Law apply automatically, and no contract can exclude them.
Australia Commercial
L
LegalVision
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Article
The Wait Is Over… Or Is It? The 30% Minimum Tax Exposure Draft Legislation Provides Answers, But Questions Remain
The Australian Treasury has released exposure draft legislation detailing the implementation of a 30% minimum tax on discretionary trusts, introducing a new election regime that allows trusts to nominate fixed distribution entitlements and avoid the minimum tax. While the draft addresses stakeholder feedback and provides rollover relief for restructuring, it presents complex compliance requirements, strict limitations on beneficiary variations, and potential resettlement issues that may create challenges
Australia Tax
PA
Piper Alderman
Article
Litigating With The ATO: Pyrrhic Victories For Taxpayers In Australia
Australian taxpayers face a challenging paradox where courtroom victories against the Australian Taxation Office often prove pyrrhic, as favorable judicial decisions are routinely neutralized through swift legislative amendments and persistent administrative enforcement. Recent landmark cases involving trust distributions and capital gains definitions illustrate how the government systematically overrides judicial outcomes to protect revenue interests. Understanding this pattern of legislative intervention
Australia Tax
GGI Global Alliance
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Article
Investing In Australia: What Foreign Businesses And Investors Should Know Before They Expand
Australia's appeal to international businesses and investors is undeniable, but successful market entry requires strategic planning beyond identifying commercial opportunities. Understanding the interplay between corporate structure, taxation, employment obligations, and foreign investment regulations can determine whether an Australian venture thrives or faces costly restructuring down the line.
Australia Tax
GGI Global Alliance
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