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  Miscellaneous

Joint Submission on the Small Business CGT Concessions and Discretionary Trusts

Author: Cpa Australia,Institute Of Chartered Accountants In Australia,Taxation Institute Of Australia

Published Date: 11 Dec 2002

 

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The Institute of Chartered Accountants (ICAA), The Taxation Institute of Australia (TIA) and CPA Australia (CPA) are writing to express concern at the recent interpretation that the ATO has adopted in ID 2002/921. This interpretative decision severly limits access to the small business CGT concessions for a significant number of taxpayers who should in our view be able to benefit from the concessions - and for whom we believe such concessions were intended.
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  • Published By:Cpa Australia,Institute Of Chartered Accountants In Australia,Taxation Institute Of Australia
  • Published On:11 Dec 2002

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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