A-Z index

E - F

E

Earnout arrangements
Look-through treatment for earnout arrangements

Electronic portability form
New online form to find lost super

Employer contributions without TFN
Employer contributions without TFN

Employment termination payments tax offset
Employment termination payments tax offset

Energy exploration
Geothermal energy exploration expenditure

Entrepreneurs
Entrepreneurs tax offset abolished

Equity
Debt/equity measures: Upper Tier 2 regulations and extension of transitional period

Excise
Consequential amendment to the taxation of aviation and gaseous fuels
Clean energy future - coverage of non-transport gaseous fuels
Deferred settlement of excise and customs duty
Introduction of effective fuel tax on alternative fuels

Excise Tariff Act Amendment
Crude oil excise - legislative amendments

Exempting taxes, fees and charges from the GST
Exempting taxes, fees and charges from the GST

Extending the capital gains tax exemption for certain compensation payments and insurance policies
Extending the capital gains tax exemption for certain compensation payments and insurance policies

Extending the FBT exemption for fly-in/fly-out arrangements
Extending the FBT exemption for fly-in/fly-out arrangements

Extension of main residence exemption
Capital gains tax relief for compulsory acquisitions of part of a main residence

Extension of managed investment trust streaming election
Extension of managed investment trust streaming election

Extension of the capital gains tax roll-over for conversion of a body to an incorporation
Extension of the capital gains tax roll-over for conversion of a body to an incorporation

F

Farm management deposits
Income averaging and farm management deposit concessions

Film tax offsets
Entrepreneurs tax offset abolished
Film tax offsets
Film tax offsets - changes to eligibility requirements

First home savers
First home saver account

Fixed trusts
A more workable approach for fixed trusts

Flood levy
Flood levy

Foreign accumulation fund rule
Foreign accumulation fund rule

Foreign income tax offset - Medicare levy and surcharge
Miscellaneous amendments to taxation laws 2011

Fringe benefits tax (FBT)
Extending the FBT exemption for fly-in/fly-out arrangements
FBT living-away-from-home allowance reform
Reform of Airline transport fringe benefits
Reform of salary sacrificed 'in-house' fringe benefits

Functional currency rules
Functional currency rules - extending the range of entities that can use a functional currency

Fund notification
Fund notification