Currently, Tier 2 instruments could be treated as equity for tax purposes, in which case interest payable on the instruments would not be tax deductible, but as Louise McCoach, Mark Friezer and Alex Chernishev show, draft regulations released for comment could change that.
8 Nov 2012
As part of the Basel III implementation, the Australian Government is seeking views on whether eligible Tier 2 instruments issued by ADIS can be treated as debt for tax purposes. Louise McCoach and Mark Friezer examine the new proposals.
2 Aug 2012
The challenge for issuers and distributors of insurance is making the right message clear while complying with relevant laws. David Gerber and Craig Hine give some guidance on the law and ASIC's views.
19 Jul 2012
Is Government regulation helping or hindering adaptation to climate change? The Productivity Commission has a wide-ranging brief to investigate environmental, insurance, tax, labour and other sorts of regulation, as Brendan Bateman explains.
10 Nov 2011