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The Tax Institute Submission | Review of CGT Rollovers
Published on 07 Jul 20 by THE TAX INSTITUTE
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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THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.