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Review of CGT Rollovers
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.
Submission prepared by:
The Tax Institute
Submitted to:
Board of Taxation Secretariat
The Treasury – Melbourne Office
Share this submission
Tagged
- Tax administration
- Consultation
- Board of Taxation
- Capital Gains Tax (CGT)