Australia’s federal government releases final report into National Access Regime
By Justin Oliver and Bronwyn Fursey
The federal government has released the final report of the Productivity Commission’s inquiry into the National Access Regime, in particular Part IIIA of the Competition and Consumer Act 2010.
The government will not respond until completion of its ‘root and branch’ review of competition law, announced on 3 December 2013. The prospect of any reforms recommended by the commission is still quite distant, and the issues may be revisited during that review.
The initial Productivity Commission inquiry follows on from the Council of Australian Governments’ Competition and Infrastructure Reform Agreement (CIRA)…
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Despite their prevalence, there has been some uncertainty in relation to the income tax treatment of earnout arrangements.