Business income tax and fringe benefits tax (FBT) measures *

Australia - May 9 2012
Government not proceeding with company tax rate cut.

Co-authors: Peter Feros, Hahn Chau.

---

International tax measures *

Australia - May 9 2012
In a significant change to government policy, the Government announced on Budget night that the MIT WHT rate would be increased from 7.5% to 15%.

Co-authors: Peter Feros, Hahn Chau.

---

Superannuation reforms *

Australia - May 9 2012
As indicated prior the Budget the law will be amended to ensure the mergers of superannuation funds or transfers of existing default members balances and relevant assets in the transition to Stronger Super and MySuper.

Co-authors: Peter Feros, Hahn Chau.

---

Personal tax measures *

Australia - May 9 2012
The Government has announced that it will curtail the ETP tax concession so that it is only available in situations where there is genuine hardship for the employee (eg. in circumstances related to genuine redundancy, invalidity, compensation and employment-related disputes).

Co-authors: Peter Feros, Hahn Chau.

---

Special dividends - sweetening the deal *

Australia - April 30 2012
The payment of special and ordinary dividends prior to completion of public company takeovers has been a common theme in many recent transactions.

Co-authors: Peter Feros.

---