It may pay to remind clients that could possibly be affected that the following pieces of legislation have not yet made it into law:
- Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018
- Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2018
- Treasury Laws Amendment (2018 Measures No. 4) Bill 2018
- Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 2) Bill 2018
With possibly less than a week of sitting days before the Budget on 2 April, and the expected call of an election soon after, these changes may not be finalised until much later in 2019.