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Tax highlights

25 March 2013


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

  • Bill introduced into Parliament: A Bill which includes changes to the taxation of financial arrangements provisions, the goods and services tax instalment system, the dependency tax offset provisions and the government superannuation co-contribution has been introduced into the House of Representatives

  • Exposure draft – small business concessions and scrip for scrip roll-over:  Exposure draft legislation has been released to ensure that certain integrity rules in the small business concessions and the scrip for scrip roll-over apply to life insurance companies, superannuation funds and trusts in the same way that they apply to other types of entities

  • Employee share option plans barrier to innovation in Australia: A new survey conducted by Deloitte Australia and Norton Rose has found that the tax consequences of issuing employee share options are so burdensome that only around one in three companies had actually issued share options in the last three years.

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


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