Posts tagged Kieran Corcoran
Government announces changes to Ancillary Funds (Giving Funds)

The Australian Government has announced reforms aimed at increasing philanthropic funding to charities. The changes focus on Giving Funds (currently referred to in the tax law as ancillary funds) and form part of the Government’s response to the Productivity Commission’s Future Foundations for Giving report and the Not‑for‑profit Sector Development Blueprint.

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Updates to Australia’s New Merger Control Regime

On 18 December 2025, the Government released significant amendments to the new merger control regime through the Competition and Consumer (Notification of Acquisitions) Amendment (20205 Measures No.1) Determination 2025 (Determination).  These changes affect when businesses must notify the ACCC of acquisitions and introduce a range of new exemptions and updated thresholds under the new merger control regime which came into force on 1 January 2026, with some changes commencing on 1 April 2026.

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