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Tax highlights

22 July 2013


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In this week’s Tax highlights we feature:

  • Early transition to emissions trading scheme (ETS): The Government has announced that it will bring forward the start of the flexible-price ETS under the carbon pricing mechanism from 1 July 2015 to 1 July 2014

  • Removal of the statutory formula valuation method for car fringe benefits: The Government has announced its intention to remove the statutory formula method for valuing car fringe benefits on new contracts from 1 April 2014

  • OECD base erosion profit shifting action plan released: The action plan identifies 15 specific actions designed to “give governments the domestic and international instruments to prevent corporations from paying little or no taxes”.

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

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