We are pleased to release Budget Red-Eye 2018 which spotlights key aspects of the Federal Budget for 2018-19.
The comments in this document represent our interpretation of the legislation and the budget documents. We recommend that while considering their application to any particular case, reference be made to specific wordings of the relevant statutes.
The provisions of the Finance Bill 2018 are generally applicable from 01 July 2018, unless otherwise specified.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. The KPMG name and logo are registered trademarks or trademarks of KPMG International.