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A submission on New Residential Premises and the 5 year rule in subsection 40-75(2)

Published Date: 25 Aug 2008

 

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The Taxation Institute of Australia (‘Taxation Institute') is pleased to provide the following comments on the ATO's discussion paper, New residential premises and the 5 year rule in subsection 40-75(2) (‘Discussion Paper') released on 17 March 2008.  We also note that the ATO is giving further consideration to the interaction of subsection 40-75(2) with Division 129, in the light of its revised view on the application of Division 129 (as advised in the Tax Office Update for the NTLG GST Subcommittee 19 August 2008).
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  • Published On:25 Aug 2008

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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