Sydney Law School: Recent submissions
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Considering the taxation implications of Australia’s carbon pricing mechanism
Published 2012With the commencement of the carbon price on 1 July 2012, new Division 420 operates with respect to transactions involving Registered Emissions Units. Although the carbon price will initially only apply to approximately ...Open AccessArticle -
Welfare appeals and the ARC report to SSAT or not to SSAT: Is that the question?
Published 1996An Australian Administrative Review Council (ARC) report proposes that two-tier external merits review of social security appeals be reduced to a single tier of review (by the Administrative Appeals Tribunal). At the same ...Open AccessArticle -
Unperfected PPSA security interests in insolvency part I: The commercial significance and costs of the vesting provisions
Published 2024This is the first of two articles which critically examine the "vesting provisions" in relation to the Personal Property Securities Act 2009 (Cth) (PPSA). These are s 267 of the PPSA, which provides that a security interest ...Article -
The Chapter III courts: The evolution of Australia's federal judiciary
Published 1995Under Chapter III of the Australian Constitution, Parliament has created a series of federal courts, the functions of which are to adjudicate claims through the application of federal and State laws. The authors chronicle ...Open AccessArticle -
Will combating phoenix activity stifle genuine restructuring activity?
Published 2019The Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2019 (Cth) was introduced into Parliament in mid-February 2019. The Explanatory Memorandum to the Bill explains that it aims to "improve the mechanisms ...Open AccessArticle