In the recent judgment of Comptroller General of Customs v Zappia  HCA 54 (14 November 2018), the High Court unanimously allowed an appeal from a judgment of the Full Court of the Federal Court of Australia, which set aside a decision of the Administrative Appeals Tribunal ("the AAT").
The Treasury Laws Amendment (Protecting Your Superannuation Package) Bill 2018 (Cth) (the Bill) was introduced into the Federal Parliament by Minister for Revenue and Financial Services, Kelly O’Dwyer, on 21 June 2018. The Bill was then referred to the Senate Standing Committee on Economics (the Committee) which reported on the legislation on 13 August 2018. The Government states that the Bill makes amendments that ". . . will protect individuals' retirement savings from erosion, ultimately increasing Australians’ superannuation balances."
In Commissioner of Taxation of the Commonwealth of Australia v Martin Andrew Thomas and Others  HCA 31 (8 August 2018), the High Court of Australia has unanimously allowed two appeals (one of them in part) and dismissed two appeals from the Full Court of the Federal Court of Australia [see Thomas v Commissioner of Taxation  FCAFC 57 (12 April 2017)].
The Treasury Laws Amendment (Axe the Tampon Tax) Bill 2018 (CTH) (‘the Bill’) passed the Commonwealth Senate on 18 June 2018. The Bill is for the purpose of removing the goods and services tax (GST) from sanitary products. The Bill is now due to be debated in the House of Representatives.
The Treasury has released an exposure draft of the Treasury Laws Amendment (Stapled Structures and Other Measures) Bill 2018. The Bill contains a number of measures that the Treasury says are designed to “address risks to the corporate tax base posed by stapled structures and similar arrangements and limit access to concessions currently available to foreign investors for passive income”. The introduction of these measures was originally flagged by Treasurer Scott Morrison in a media release issued on 27 March 2018. In the media release, he said:
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