Will Australian employee payroll reforms break the camel’s back for businesses?
Recently implemented employee payroll reforms are set to materially change the cash flow landscape for Australian businesses. Considered in isolation, these reforms may seem innocuous and well intentioned, however, they come at a time when many businesses’ cash reserves are already coming under strain on multiple fronts, whether from geopolitical uncertainty, economic downturns, inflationary and […]
Hamilton Locke advises Balmain on an asset-based facility of up to A$100m to Beforepay
The Hamilton Locke finance team has advised Balmain NB Corporation Limited (Balmain) on the successful refinancing of Beforepay Finance Pty Ltd’s (Beforepay) existing debt facility. Beforepay is a subsidiary of Beforepay Group Limited (ASX: B4P) and is a leading fintech company offering lending solutions to its customers. Balmain’s new asset-based facility of up to A$100m […]
Tokenised custody platforms: Navigating Australia’s new digital asset regulation
Australia’s turning point for the digital asset industry has arrived. In April this year Parliament passed the Corporations Amendment (Digital Assets Framework) Act (2026) (the Act). The Act received royal assent on 8 April 2026 and is expected to commence on 9 April 2027. If you operate or are thinking of building a platform that […]
Digital asset platforms: Navigating Australia’s new digital asset regulation
Digital assets have been brought into Australia’s existing financial services regime with the creation of two new categories of financial product: digital asset platforms and tokenised custody platforms. The reforms commence on 9 April 2027 and will include a six month transition period for existing businesses to apply for an Australian financial services licence (AFSL). […]
Sneha Kant
Sneha brings a pragmatic, detail‑driven and commercially minded approach to complex matters, delivering clear and efficient outcomes for clients. Known for her positive, inquisitive and collaborative style, Sneha values strong working relationships and a commitment to continuous learning. Sneha specialises in private M&A, corporate governance, international corporate restructuring, commercial contracting and warranty & indemnity insurance. […]
The final call: The crypto yield verdict changing financial services
The Australian digital assets industry has been keenly awaiting the answer to the question: When a platform takes money from users and generates a return using crypto-assets, does that product fall within the financial services licensing regime? On 17 June 2026, the High Court of Australia unanimously said it does. However, the implications extend far […]
Tracking pixels and targeted advertising – what they mean for Australian privacy law
The Office of the Australian Information Commissioner (OAIC) declared in 2024 that the use of third party tracking pixels on websites was an area of concern and regulatory focus. Investigations commenced later that year and have culminated in two determinations handed down in June 2026 against health service providers Medmate Australia Pty Ltd (Medmate)[1] and […]
Beyond the drag-along: Shareholders’ agreements, constitutions and control in public and private companies
In part one of this series – No shortcuts to control: The Takeovers Panel slams the door on constitutional drag-alongs – we examined the Takeovers Panel’s landmark declaration in Mobile Asset Holdings Ltd, which confirmed that drag-along provisions in a public company constitution give rise to unacceptable circumstances.. That decision raised a broader question: how […]
The ‘Innovative Business CGT Concession’: Government consults on tax treatment for innovative start-ups
Australia’s 50% capital gains tax (CGT) discount is set to be removed this week. The Australian Greens have confirmed their support for the Treasury Laws Amendment (Tax Reform No. 1) Bill 2026. This legislation replaces the flat CGT discount with a cost base indexation model and a minimum 30% tax on capital gains accruing from […]
Annalie Mitchelson
Annalie has over two decades of experience advising corporate taxpayers with a focus on tax litigation, dispute resolution, and R&D tax disputes. Her experience includes acting in complex tax matters involving transfer pricing, anti-avoidance and R&D disputes, and the detailed collation, analysis and presentation of compelling evidence to drive a successful resolution of disputes. Annalie […]
No shortcuts to control: The Takeovers Panel slams the door on constitutional drag-alongs
In a landmark decision, the Takeovers Panel has declared for the first time that drag-along and tag-along provisions proposed for insertion into the constitution of an unlisted public company give rise to unacceptable circumstances due to breaches of the Corporations Act 2001 (Cth). The decision sends a clear signal: Chapter 6 cannot be sidestepped through […]
Federal Budget impact on Employee Share Schemes
Background and proposed changes The changes proposed by the Federal Budget will materially alter how employee incentive arrangements are structured in private companies. Under the Budget measures, it is proposed that the 50% capital gains tax (CGT) discount will be abolished from 1 July 2027 and replaced with cost base indexation. A minimum 30% tax […]
