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Tax highlights

6 August 2012


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In this week's Tax highlights we feature:Tax highlights, Deloitte

  • Trusts developments:
    • Discussion paper – a more workable approach for fixed trusts: A discussion paper has been released to promote discussion of options to change the definition of ‘fixed trust’
    • Government progresses taxation of trusts reforms: The Assistant Treasurer has announced indicative time frames for trust reforms, including the expected release of exposure draft legislation for the new Division 6, fixed trusts and the new managed investment trusts tax system in early 2013, for a commencement date of 1 July 2014
  • Consultation paper – R&D tax incentive – quarterly credits: A consultation paper has been released on the design and implementation of R&D quarterly credits for companies entitled to the R&D refundable tax offset.

Plus we provide our synopsis of the latest legislative developments, cases, announcements and ATO information and releases.

Read and download 'Tax highlights' in PDF format

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