Insight

Stripped back: High Court confines dividend stripping in Merchant, but the Part IVA wipeout stands

On 4 November 2026, the High Court of Australia handed down its decision in Commissioner of Taxation v Merchant; Merchant v Commissioner of Taxation [2026] HCA 39 (Merchant).

11 November 2026

Insight

ASIC consults on its roadmap for the new FFSP licensing exemptions

On 6 November 2026, ASIC released simple consultation CS 68. CS 68 relates to the implementation of the statutory framework covered in our April 2026 update which introduces new Australian financial services licence (AFS licence) exemptions for foreign financial services providers (FFSPs).

10 November 2026

Insight

Australian mobile coverage goes universal: what the new Universal Outdoor Mobile Obligation means for mobile network operators and LEOSat operators

We explain the key elements of the UOMO and what it means for mobile network operators, LEO satellite operators, carriage service providers and mobile virtual network operators.

10 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Australia

Australia’s data centre market is anticipated to double in the next 5 years. With its stable economy, transparent regulatory framework and robust infrastructure, Australia is a relatively safe location for data centre investment from a legal and regulatory perspective.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Vietnam

Vietnam’s data centre market is expanding rapidly. There is strong government support for data centre investment. Recent legislative changes provide greater certainty around foreign ownership, PPAs and the regulatory status of data centres, while strategic incentives and benefits are available including at special high-tech parks.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Thailand

Thailand’s data centre market has experienced remarkable growth, transforming the country into an increasingly attractive destination for digital infrastructure investment.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Taiwan

Taiwan’s position between Northeast and Southeast Asia makes it attractive for regional latency-sensitive demands

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - South Korea

South Korea is a burgeoning hub for data centre investment. With its robust economy and reputation as a regional ‘safe haven’, it attracts strong interest from international investors, developers and operators.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Singapore

Singapore is the leading data centre hub in Asia, a title it has held for some time. It offers a stable, well-regulated and highly connected environment with strong submarine cable infrastructure, 100% foreign ownership permitted and targeted tax incentives.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Philippines

The Philippines is a dynamic and emerging data centre market, valued at US$633 million in 2024 and expected to grow at a CAGR of 20.89% to reach US$1.97 billion by 2030.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - New Zealand

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Malaysia

Malaysia is rapidly emerging as one of the most dynamic data centre markets in Southeast Asia.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Japan

Japan’s data centre market is among the world’s largest by revenue, and the second-largest in APAC after China.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Indonesia

Indonesia is one to watch in the APAC region for data centre growth. The draw of tax incentives and special economic zones, coupled with low barriers to foreign investment, has made it an attractive destination for investment from big global players.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - India

India’s data centre industry is experiencing rapid growth. Live capacity is expected to reach 3GW+ by 2028, driven by digital transformation, favourable government policies and strong AI adoption.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - Hong Kong SAR

As a key financial hub of Asia, Hong Kong is an important data centre market. With ‘open door’ investment and foreign exchange policies, it stands out as a dynamic centre for technological advancement and investment.

06 November 2026

Insight

Navigating data centre opportunities across APAC 2026 - China

China remains a very significant but tightly regulated market. Strong domestic demand, driven by AI adoption, cloud growth and digital transformation, continues to support large-scale infrastructure investment.

06 November 2026

Insight

Strike pay - or not? Federal Court splits the difference on FIFO allowances

In Australian Workers’ Union v Chevron Australia Pty Ltd [2026] FCA 1492 (AWU v Chevron), the Federal Court held that a deduction of a remote-site field loading allowance during protected industrial action was permitted, but deduction of a transport allowance was not.

05 November 2026

Insight

Co-living: The Dream?

Australia’s co-living sector is gaining momentum as housing demand, planning support and institutional investment converge.

04 November 2026

Insight

The ground is shifting: What Australia's CGT Reforms mean for the Real Estate Sector

Recent and proposed changes to Australia's capital gains tax (CGT) regime will materially affect the economics of real estate investment.

04 November 2026