Topic: Safe harbour

A provision of a statute or a regulation that specifies that certain conduct will be deemed not to violate a given rule, in this case trading while insolvent laws

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Have you benefited from insolvency safe harbour?

The government has announced the appointment of a panel to conduct a three-month review of the insolvent trading safe harbour. The review will examine whether the safe harbour is achieving its objecti...

The limits of safe harbour protection

As the recent Victorian Supreme Court decision in Re Balmz Pty Ltd shows, trading while insolvent can have dire consequences for company directors, writes Professor Jason Harris.

Recap: AICD's 10 most popular articles for 2020

As the year draws to a close, we bring you the 10 most read articles of 2020. Covering the events that happened in the world around us through to the challenges taking place inside boardrooms, this ye...

EOFY checklist for directors

From reporting deadlines to D&O insurance, this checklist has been designed to ensure directors don't miss a thing as the end of the financial year draws closer.

COVID-19: Accounting bodies publish important guidance on Going Concern

The Australian Accounting Standards Board (AASB) and the Auditing and Assurance Board (AUASB) have published a joint guidance on assessing going concern and solvency declarations entitled “The I...

Cool fashion school joins frontline virus fight

The Social Studio, a fashion school in Melbourne that teaches clothing design to migrants and refugees, is continuing to change lives, though now through a different business model, one garment at a t...

Using ethical frameworks to make good COVID-19 decisions

COVID-19 may well be the greatest ethical challenge of our time, it asks of all of us – can we make sacrifices for the greater good? Can we make good decisions under pressure using ethical frameworks?

Financial reporting during the COVID-19 crisis: what do you do when you have to sign off the account...

Organisations will soon be preparing their financial reports and directors will be asked to sign off the end-of-year financial statement. With many organisations struggling to stay afloat and little c...

All remuneration should be on the table: Director and executive pay during COVID-19

As the scale and severity of COVID-19 continues to grow, companies of all sizes in every sector are facing a unique set of challenges. We take a look at why executive and senior employee remuneration ...

ORIC releases COVID-19 advice for directors and executives of Aboriginal and Torres Strait Islander ...

The Office of the Registrar of Indigenous Corporations (ORIC) has released update information to assist directors and executives of Aboriginal and Torres Strait Islander corporations.
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