![]() The Government will extend the temporary full expensing of assets measure for a further 12 months until 30 June 2023. In addition, the Government will remove certain regulatory requirements for issuing ESS interests where employers do not charge or lend to the employees to whom they offer the ESS interests and streamline requirements for unlisted companies making ESS offers that are valued at up to $30,000 per employee per year where employers do charge or lend. The change will apply to ESS interests issued from the first income year after the date the amending legislation receives Royal Assent.
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