The increasingly popular practice of pre-employment checking for criminal convictions is an issue of concern given the large number of individuals who have some form of criminal record. This article provides an overview and comparison of Australian and New Zealand anti-discrimination, privacy...

Over the last few years, the governments of both Australia and New Zealand have introduced a range of measures to encourage venture capital investments in small and medium-sized enterprises (SMEs). The schemes are heavily regulated and have been specifically designed to support the development...

Will-substitutes are legal techniques that allow the disposition of property on death outside of the deceased's estate. Such techniques, by reducing the assets in the estate, have the potential to harm the interests of creditors of the estate. This paper aims to identify some of the ways in...

Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and...

The new Czech Civil Code includes a trust that was inspired in part by the trust of Quebec law. In this paper, I aim to provide a comparative overview of the duties of trustees, looking at their conceptual organization and their strictness, as well as the extent to which such duties are...

This note considers the decision of the Irish High Court in Re Prendiville (1992) which dealt with the enforcement of half-secret trusts. It confirms, in a case where the point arose for decision, that Irish law rejects “the prior acceptance rule” favoured in the English cases. The judgment...

Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of countries. Most of these studies have focused on the national experience of individual countries, but we can also learn from cross-country comparisons. Comparative analysis is...