maintenance
The Tax Institute would like to make a submission to Treasury in relation to the Exposure Draft material designed to provide a targeted capital gains tax (CGT) exemption for certain granny flat arrangements. The Exposure Draft material includes the Treasury Laws Amendment (Measures for Consultation) Bill 2021: Exempting granny flat arrangements from CGT (Bill) and the accompanying Exposure Draft Explanatory Materials (EM).
The Tax Institute
Assistant Secretary
Personal and Small Business Tax Branch
Individuals and Indirect Taxation Division
The Treasury