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Tax highlights

5 August 2013


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In this week's Tax highlights we feature:

  • August 2013 Economic Statement:  In anticipation of the federal election, the Treasurer released the Government's Economic Statement, detailing the short and medium‑term economic outlook facing Australia, and incorporating the impacts of key tax changes made since the May 2013-14 Federal Budget Statement

  • Employee share schemes (ESS) and start-up companies: The Assistant Treasurer has released a discussion paper entitled Employee Share Schemes and Start-up Companies: Administrative and Taxation Arrangements, which provides an overview of the current ESS system and outlines possible options for reform

  • Revised exposure draft (ED) of Element 3 of the Investment Manager Regime (IMR) released: The Treasurer has released updated ED legislation and explanatory material to implement the third and final element of the IMR.

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

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