Corrs tax newsletter: September edition

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12 September 2013

In this edition we discuss:

  • Base Erosion and Profit Shifting – Australia’s role in a global project. We review recent announcements regarding the OECD project on BEPS.
  • Employee share scheme concessions for start-up companies on the government’s agenda - We consider the government’s plan to reform the taxation of share schemes for new companies.
  • Exploration expenditure under the microscope - We discuss proposed amendments and case law regarding tax deductions for mining exploration expenditure.


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The content of this publication is for reference purposes only. It is current at the date of publication. This content does not constitute legal advice and should not be relied upon as such. Legal advice about your specific circumstances should always be obtained before taking any action based on this publication.


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Simon Mifsud

Senior Associate. Sydney
+61 2 9210 6197

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