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04 Sep 09 Joint submission on TD 2009/D3 (taker in default and "interest in the trust capital" for the purposes of CGT event E8)

On 7 August 2009, a joint submission in respect of TD 2009/D3 (Income tax: does a taker in default of trust capital have an "interest in the trust capital" for the purposes of CGT event E8 in s 104-90 of ITAA 1997?) was lodged with the ATO on behalf of CPA Australia, National Institute of Accountants, the Taxation Institute of Australia, the Institute of Chartered Accountants in Australia and Taxpayers Australia. Subject to one qualification, the professional bodies agree with the approach taken in the draft determination to the characterisation of situations where CGT Event E8 will apply.

For a copy of the joint submission, go here.

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