TR 2014/D1 on Employee Remuneration Trusts (ERT’s) – ATO discussion paper for further consultation
On 11 January 2016, the Commissioner issued a ‘Discussion Paper’ (see link below) to assist in drawing a second draft of TR 2014/D1 Income tax: employee remuneration trusts, which was published on 5 March 2014. Comments are sought be 12 February 2016. Comments on the first draft (TR 2014/D1) have been considered and form an important…