We provide an update on the Federal Government’s position on announced but not enacted tax measures relevant to M&A which had been referred to a ‘speed consultation’ in late 2013.


  • As noted in our December M&A update,1 on 6 November 2013 the Federal Government released its position in relation to proposals for a number of tax measures which were announced but not enacted by previous governments.
  • Some of the proposals were subject to a ‘speed consultation’, and the government’s revised position on those measures was announced on 14 December 2013.
  • The government has not provided any further details as to the form of, or eligibility for, the ‘protection’ it will legislate for taxpayers who have relied on announced measures which will not proceed.

Update on announced but not enacted measures

Set out below is a the list of measures relevant to M&A included in our December update which were subject to further consultation, along with their current announced status.

Click here to view table.

Ryan Leslie