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The Tax Institute Submission | Review of CGT Rollovers

Author: The Tax Institute

Published Date: 7 Jul 2020

 

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The Tax Institute refers to the Board of Taxation (Board) review of the capital gains tax (CGT) rollover provisions contained in the Board's February 2020 consultation paper (Paper). We welcome this opportunity to provide a submission.

Broadly, the Paper has been commissioned by the Assistant Treasurer to consider practical ways to simplify and rationalise Australia's system of CGT rollovers and associated provisions that have a substantially similar practical effect but are easier to use and interpret.

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  • Published By:The Tax Institute
  • Published On:7 Jul 2020

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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