16 April 2024 Alvarez & Marsal To print this article, all you need is to be registered or login on Mondaq.com. Application of Part IVA in Minerva Financial Group: Focusing on Commercial Substance over Tax Effects Introduction In Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 281, the…
Listen to the article 3 min This audio is auto-generated. Please let us know if you have feedback. The number of undergraduates who completed a credential in the 2022-23 academic year fell 2.8% compared to the year prior, representing a decline of about 99,000 students, according to the latest data from the National Student Clearinghouse…
To print this article, all you need is to be registered or login on Mondaq.com. Various court decisions have established parameters regarding the withholding of a member’s benefit by a pension fund, under section 37D(1)(b)(ii) of the Pension Funds Act 24, 1956 (“the Act“). In the recent judgment of Gammon v University…
Listen to the article 5 min This audio is auto-generated. Please let us know if you have feedback. Dive Brief: A Texas executive order directing colleges to update their free speech policies to address rising antisemitism is seeing growing pushback from free expression and academic groups, who say its language is an example of governmental…
Terra Dotta’s Voice of the Students: Study Abroad 2024 surveyed around 300 college students on various aspects of their study abroad experience, revealing positive aspects, but also some problem areas for the sector to address. Some 67% of respondents said cost or finance would “prevent” them from studying abroad, in one concerning finding – as…
In a hyper-connected world heavily reliant on technology, the use of biometric data for employee attendance monitoring is growing in popularity as a practice across various industries. Notwithstanding the convenience tech can bring when it comes to monitoring productivity and attendance, a recent incident involving Serco, a major leisure centre operator, forces us all to…
To print this article, all you need is to be registered or login on Mondaq.com. The Court of Civil Appeal (CCA) delivered an interesting judgment on the adequacy of affidavit evidence when making a bankruptcy order. The CCA, acting solely on the basis of affidavit evidence, upheld an order of the Bankruptcy…
Introduction: Tweaking the language in contracts is often considered a timeconsuming process and sometimes contracts are executed on dotted lines to avoid negotiations. However, avoiding this exercise could land one in unanticipated situations. Pacta sunt servanda is a traditional doctrine which means that agreements should be honored. For one to honor the agreements, the parties…
Last week, the Arizona Supreme Court upheld an 1864 law that bans abortions and criminally punishes doctors who provide them. The decision is currently on hold but will likely take effect soon. This will have devastating consequences for women in Arizona, who will be barred from accessing abortion from the moment of conception, including in…
To print this article, all you need is to be registered or login on Mondaq.com. By way of background, the employment pass is generally for foreign professionals, managers and executives who meet the minimum employment pass qualifying salary and pass the points-based Complementarity Assessment Framework (“COMPASS”) (unless exempted). Please note that in addition…