Key Documents
The 2011-12 Budget included measures to make amendments to the capital gains tax (CGT) provisions to provide greater certainty for taxpayers by fixing technical deficiencies in the law.
Treasury is releasing a proposals paper that will form the basis of consultation on the policy design of these measures. The proposals paper sets out, in broad terms, how the measures may be implemented.
The purpose of this proposals paper is to provide interested parties with an opportunity to comment on the policy design of these measures.