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Changing residence concession - devil in the detail.

Publication date: 01 Jan 07 | Source: INTAX

Issue: Dec 2006/January 2007

Pages: pp.10-11

Abstract:
In a speech to the Australian Women Lawyers Conference in Sydney on 29 September 2006, Second Commissioner Jennie Granger commented that the Tax Office continues to encounter a range of CGT compliance problems including the incorrect application of the main residence exemption.

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Author profiles

Kirk WILSON
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Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 27 August 2012
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