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Employee share option plans (ESOPs) have become an increasingly popular tool for Australian start-ups to attract and retain talent while preserving cash flow. The introduction of the Employee Share Scheme (ESS) start-up concession has significantly enhanced the appeal of these arrangements, providing substantial tax benefits for both companies and employees.

Simple Agreements for Future Equity (SAFEs) have emerged as a popular instrument for early-stage funding in Australia's startup ecosystem.

Selling a business can be one of the most significant financial transactions most entrepreneurs will undertake. From a seller's perspective, success depends on thorough preparation, strategic decision-making, and careful risk management throughout the process.

As a buyer, your primary concern is ensuring you get exactly what you're paying for – no nasty surprises, no hidden liabilities, and a smooth transition that preserves the business value you're acquiring. Here's what every prospective buyer needs to know about the purchase process.

You’re a mechanic. You’ve just completed works on a customer’s car and now they’re refusing to pay. What can you do?

A “Statement by a vendor of a small business” or “Section 52 Statement” (Statement) is a legal document required for the sale of a small business in Victoria.

Key Reforms: The key reforms of the Bill are set out below.

Assessing the validity of PPSR registrations is an emerging issue in the insolvency space. Usually, the question to be determined concerns the financing statement information relating to a grantor – the one providing the security to another.

In this article, we explore some key decisions and points made by Australian Courts regarding statutory demand (SD) – an imperative mechanism for creditors against corporate debtors.

With the amendments to the unfair contract term regime set to apply from 9 November 2023, it is a prudent time for a refresher on unfair contract terms. If you want more information on these changes, see our ‘Expansion to Unfair Contract Terms Regime’ article.

On 9 November 2022 the Federal Government passed the Treasury Laws Amendment (More Competition, Better Prices) Bill 2022 (UCT Bill) which will substantially change the unfair contract terms regime in the Australian Consumer Law sphere.

A new regulatory regime for employee share schemes (ESS) commenced on 1 October 2022.

On 30 November 2021, Royal Assent was given to the Windfall Gains Tax and State Taxation and Other Acts Further Amendment Bill 2021.