Other than individuals, the most common taxable entities in Australia are companies. The income tax definition of company includes companies formed under the Corporations Act 2001, other bodies corporate and unincorporated associations (except partnerships and certain joint ventures). Limited...

A question was left open following the conclusion of the recent Trans-Pacific Partnership Trade Agreement – whether there is justification in extending the data exclusivity period for biologics beyond the current 5 year period. Using various lines of independent evidence, including company...