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13 April 2018

On 27 March 2018 legislation was enacted, which introduces a new Junior Minerals Exploration Incentive (JMEI) to attract and encourage investment in small exploration companies undertaking greenfields mineral exploration in Australia.

/en-au/insights/tax/tax-industry/junior-minerals-exploration-incentive
29 November 2017

On 19 October 2017, the Government introduced Treasury Laws Amendment (Junior Minerals Exploration Incentive) Bill 2017 into Parliament which proposed to introduce a new Junior Minerals Exploration Incentive (JMEI).

/en-au/insights/tax/tax-industry/junior-miners-welcome-new-exploration-incentive
16 November 2017

In response to global online retailers coming to Australia, from 1 July 2018, low value goods that cost $1,000 and under, supplied by overseas retailers to Australian consumers, will become taxable supplies.

/en-au/insights/tax/tax-industry/green-light-for-gst-changes-levels-playing-field-for-retailers
03 October 2017

Draft legislation was introduced on 19 September 2017, proposing to exclude eligible small corporate tax entities from qualifying for the 27.5% small business company tax rate if 80% or more of their assessable income is passive income.

/en-au/insights/tax/tax-industry/tmt-the-real-impact-of-reductions-in-the-corporate-tax
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