Queensland doubles down on critical minerals
Acceleration of critical minerals projects Queensland is seeking to fast track strategically significant projects through the State Development and Public Works Organisation (Critical Minerals) and Other Legislation Amendment Bill 2026 (Qld) (the Bill). The Bill is the latest step in Queensland’s broader push to attract critical minerals investment and accelerate major project delivery. Consistent with […]
Lucy Adamson
Superannuation, Your Will and Late Life Withdrawals: Lessons from Lin v Yim
For many Australians, superannuation is one of the largest components of their wealth at death. Yet super is commonly overlooked – or misunderstood – when people prepare their estate plan. A recent decision of the Supreme Court of Queensland, Lin v Yim & Anor [2026] QSC 57, illustrates how superannuation and a Will can become […]
Supporting safe accommodation – Queensland’s accepted development pathway for temporary domestic violence housing
In Queensland, delivering temporary accommodation for people escaping domestic violence is often more straightforward than many realise. Recognising the urgent need to provide safe housing, Queensland’s planning framework streamlines the approval process by, in many cases, removing the need to obtain a planning approval. This exemption is contained within the Planning Regulation 2017 (Qld) (Planning […]
Community Housing Master Agreement
CGT reform and the proposed new start‑up concession: implications for founders and employee share scheme participants
From 1 July 2027, the CGT landscape for employee share schemes will change dramatically. The 50% general CGT discount will be removed for assets acquired on or after that date and replaced with cost base indexation and a 30% minimum tax. These amendments apply to all asset classes, including most shares and options issued under […]
$12.5 million institutional capital raising and $6M Share Purchase Plan
When contemporary dance meets trusts law – a Supreme Court “dance off”: unpacking McKay v Queensland Ballet
Lessons for executors and estate planners McCullough Robertson successfully acted for Queensland Ballet Company in the recent decision of McKay v Queensland Ballet Company [2026] QSC 137, where the Supreme Court of Queensland made orders that will see Queensland Ballet receive a bequest of approximately $2 million from the estate of a well-regarded Queensland arts […]
A national AI framework is coming: Key signals for businesses, rights holders and AI providers
Yesterday, on 15 July 2026, the Australian Prime Minister announced Australia will adopt a national framework for AI regulation, investment and infrastructure, and effective immediately, the establishment of The Office of AI within the Department of Prime Minister and Cabinet. This announcement provides the clearest indication to date of Australia’s policy on AI. At this early […]
Land development or realising a capital asset? The Morton decision explained
McCullough Robertson’s Tax team unpack the Commissioner of Taxation v Morton [2026] FCAFC 31 and how structuring arrangements can align or diverge from an intended tax position and how the ATO will view those activities.
It’s official: Unfair trading practices laws take effect from 1 July 2027
The Competition and Consumer Amendment (Unfair Trading Practices) Bill 2026 has passed and will take effect from 1 July 2027. The latest reforms to the Australian Consumer Law introduce a general prohibition on unfair trading practices, new requirements to prevent subscription traps, and targeted disclosure requirements for drip pricing. The Australian Competition and Consumer Commission […]
Caitlin Miller
Talia Srage
Melanie Gui
Hasmindar Dhillon
Ulani Powell
Karl Christensen
Grace Lancaster
Are your registrations watertight? Compliance guide for foreign-owned water entitlements in Australia
If you are a foreign person (which includes a foreign-owned company and trust) that acquires a registrable water interest during the financial year ending 30 June 2026, and you continue to hold that interest at 30 June 2026, you must notify the Australian Taxation Office (ATO) by 30 July 2026. While recent reform announcements signal […]
Powering the future, insuring the risk: Insuring renewables projects
Each stage of a renewables project involves distinct risks requiring an insurance program that is tailored to respond to those risks in each of those stages. In this article, we examine contract works insurance, public liability insurance and serial loss clause in policies for renewables projects and what to look for in each of these clauses to ensure your projects are covered.
Conflict in the Middle East – Contractual implications for resources and renewables projects
The international disruptions putting your resources and renewables projects at risk. As out-of-the-ordinary scenarios arise across the globe and project delivery is placed at risk amid fuel price increases and potential shortages, clauses dealing with cost escalation, delay relief, changes in law and force majeure are placed under the spotlight.
Gridlock: How social licence failures and landholder backlash are impacting Australia’s renewable energy rollout
Across Australia, renewable energy projects and their supporting transmission networks, once considered technically sound and politically assured, are being increasingly delayed, redesigned or cancelled due to community opposition. From wind farms on the Queensland coast to renewable energy proposals in NSW Renewable Energy Zones and transmission lines across farming regions, social licence continues to emerge as a critical project risk, at times more determinative than engineering feasibility or financing. Existing environmental, land access, and compensation frameworks are being tested like never before, exposing developers to heightened financial, project delivery, reputational, and litigation risks.
The 2026 Mergers and Acquisitions State of Play: Resources and Renewables
With funding structures such as prepayment agreements being used more heavily, changing interpretations of MAC clauses and the ACCC’s new merger control regime, the intricacies of deals are both adding protections and complexity to an already uncertain environment.
Here’s what we’re seeing in M&A deals this year.
Foreign investment reform: intended to be easier for low‑risk investors, tougher where it matters
On 19 May 2026, Treasury released a framework to reform Australia’s foreign investment regime. In broad terms, the framework is designed to deliver long‑overdue efficiencies for repeat, compliant investors. At the same time, the Government is materially expanding its ability to intervene, revisit approvals and pursue structures it considers to be avoiding the foreign investment […]
Avoid the ‘unverified’ label: Businesses must register their SMS sender IDs before 1 July 2026
Australia’s new anti-scam rules take effect on 1 July 2026. The key feature of these rules is that sender IDs that appear at the top of SMS and MMS messages can only be used after this date if the sender has registered their sender ID with their telco. Any business who sends branded SMS and MMS […]
Your auditor is now your integrity agency: What the Universities 2025 report means for corruption prevention
The NSW Auditor-General’s Universities 2025 report, tabled in Parliament on 11 June 2026, gave all ten NSW public universities clean audit opinions on their financial statements.1 For governance teams, that is where the comfortable reading ends. The substance of the report is a detailed account of integrity control weaknesses across the sector: incomplete conflict of […]
International: United States
International: United States desk Your Australian legal partner for US investment and cross‑border growth As one of the leading national independent law firms for US companies and their advisers doing business in Australia, McCullough Robertson is deeply embedded in industries that drive the Australian economy. With longstanding mandates for major US brands, our team offers […]
Strategic restructure of family wealth into intergenerational foundation
Treasurer orders China-linked investors to divest shares in rare earths miner
On 17 May 2026, Treasurer Jim Chalmers signed orders directing six foreign investors to sell a combined total of over 1.67 billion shares in Northern Minerals Limited (Northern Minerals). The orders were registered on 18 May 2026 and form part of the Albanese Government’s ongoing efforts to reduce China-linked influence over Australia’s critical minerals sector, […]
New powers for new power: the Energy Legislation Amendment (Prioritising Renewable Energy) Bill 2026 (NSW)
The NSW State Government has announced plans to give Ministers new powers to prioritise and streamline critical renewable energy infrastructure projects, as part of legislation introduced into the State’s Lower House. On 6 May 2026, the Energy Legislation Amendment (Prioritising Renewable Energy) Bill 2026 (NSW) (Bill) was introduced, proposing amendments to the Electricity Supply Act […]