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07 Dec 09 Removal of the CGT trust cloning exemption - ATO administrative treatment

On 25 November 2009 the Government introduced Taxation Laws Amendment (2009 Measures No 6) Bill 2009 into Parliament. Amongst other things, it contains amendments removing the trust cloning exceptions in CGT events E1 and E2 and provides a limited CGT roll-over for fixed trusts with same beneficiaries . The amendments will apply to CGT events happening on or after 1 November 2008. For the ATO administrative treatment pending passage of the Bill, go here and here

 


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