The experiments continue: R&D incentive design after Budget 2026
There is a quiet but profound shift embedded in the 2026 Budget’s R&D Tax Incentive (R&DTI) reforms. It is another hypothesis in a long-running policy experiment to define what innovation is, and how much of it Government should support. It goes well beyond rates, thresholds or offsets. Historically, the R&DTI has recognised that innovation is […]
ReadmoreBudget 2026: “Please sir, I want some more… enforcement powers”
Boards and management will face an increasingly muscular tax compliance and enforcement landscape, with heightened expectations around internal governance, record-keeping and advisor-oversight, following the Government’s Budget announcements about greater ATO powers. The Federal Government has put taxpayers on notice in its 2026 Budget, flagging its intention to continue to prioritise the detection and prevention of […]
ReadmoreRecusal in civil penalty proceedings: High Court hands down decision in SunshineLoans Pty Ltd v ASIC [2026] HCA 8
The High Court’s decision in SunshineLoans Pty Ltd v ASIC [2026] HCA 8 provides authoritative guidance on apprehended bias in bifurcated civil penalty proceedings, confirming that firm findings at the liability stage do not, without more, disqualify a trial judge from determining penalty. While the judgment (SunshineLoans’ appeal dismissed with costs, 7-0) brings finality to […]
ReadmorePublic works can be a real nuisance: Liability risks for public infrastructure
In an important judgment for public authorities procuring major infrastructure works, the High Court has held that, absent unambiguous language, statutory authority is not a blanket immunity to private nuisance claims arising from the conduct of the works. Rather, statutory authority only excuses nuisance if the interference with a person’s ordinary enjoyment of their land […]
ReadmoreAustralia launches AI Safety Institute and releases National AI Plan
The Labor government has recently announced the launch of the Australian AI Safety Institute (AISI), a national watchdog dedicated to ensuring the safe and responsible development of AI in Australia. The government will begin rolling out the AISI in early 2026. The AISI has been developed to oversee the deployment and regulation of AI technology […]
ReadmoreGroundbreaking whistleblower developments – ASIC v TerraCom Limited ACN 143 533 537
On 26 August 2025, the Federal Court of Australia handed down a decision resulting in ASIC’s first enforcement outcome for contraventions of the whistleblower provisions of the Corporations Act (Cth) 2001 (Corporations Act) in ASIC v TerraCom Limited ACN 143 533 537. Background TerraCom Limited ACN 143 533 537 (TerraCom) is a public company listed […]
ReadmoreKey Takeaways: VPELA Planning Minster’s Address
Earlier this week, the Gadens Planning & Environment Team attended VPELA’s annual Planning Minister’s Address in Melbourne. Before a packed house of planning industry professionals, the Hon. Sonya Kilkenny MP provided an overview of the suite of planning reforms the Department is currently working through in order to deliver more housing to Victorian, as well a […]
ReadmoreNew guidance for employers on sexual and gender-based harassment in the workplace
On 5 March 2025, the Federal Government approved the Work Health and Safety (Sexual and Gender-based Harassment) Code of Practice 2025 (Code). The Code provides guidance to persons conducting a business or undertaking (PCBUs) on how to protect workers against workplace sexual and gender-based harassment. The Code implements recommendation 35 of the Australian Human Rights […]
ReadmoreCorruption and Integrity Update March 2025
In this edition of the Queensland Corruption and Integrity Update we consider updates arising from the operations and oversight of the Office of the Information Commissioner and the Independent Assessor, as well as taking a deep dive into the proposed legislative amendments relating to the reporting of corruption by the Crime and Corruption Commission. Office […]
ReadmoreCorruption and Integrity Update – February 2025
In this edition of the Queensland Corruption and Integrity Update we consider the highly publicised release of the CCC reports into Mr Peter Carne and Ms Jackie Trad, as well as the tabling of the related Crime and Corruption (Restoring Reporting Powers) Amendment Bill 2025. We also consider the most recent updates from the CCC, […]
ReadmoreAustralian government bans DeepSeek: National security déjà vu
After the explosive debut of Generative AI models, particularly in the United States of America, a new contender has recently entered the AI landscape. Despite only being founded in 2023, DeepSeek, a Chinese tech company, has developed an artificial intelligence (AI) model which has drawn significant attention, both from users, governments and various financial markets. […]
ReadmoreLegal Professional Privilege and Voluntary Disclosure to ASIC
The Full Court of the Federal Court of Australia has upheld an appeal by ASIC, finding that providing documents to ASIC pursuant to a Voluntary Disclosure Agreement does not necessarily constitute a waiver of legal professional privilege. Australian Securities and Investments Commission v Noumi Ltd [2024] FCA 349 is an important decision for the regulated […]
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