Australian government update on previously announced tax measures

Over the past 12 years, 96 tax-related measures have been announced by former governments that have not been legislated. These outstanding tax measures have created uncertainty for taxpayers, of varying degrees. Where a tax measure has not been implemented, taxpayers have needed to decide whether they will arrange their tax affairs based on an announced measure or based on existing tax legislation. This uncertainty is exacerbated in circumstances where either the announced measure is intended to apply retrospectively or where the measure was intended to apply prospectively but the intended commencement date has long since passed.

In a joint media release issued on 6 November 2013, treasurer Joe Hockey and assistant treasurer Arthur Sinodinos outlined the government’s intentions in relation to 92 of these measures. The remaining four outstanding tax measures have already been addressed as a part of the government’s recently announced packages of reforms relating to the repeal of the carbon and mining taxes…

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