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Draft Taxation Ruling TR 98/D10

Published on 06 Oct 98 by THE TAX INSTITUTE

Income Tax: Capital Gains Tax: Asset Register The Bodies strongly believe that unless the ATO accepts that asset registers may be maintained electronically as appropriately protected data text files, that is, where details of the assets of a taxpayer are recorded on computer records other than as electronically scanned documents (ie as image files), the Government's proposal to make CGT record keeping easier will have been undermined by the proposed Ruling.

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AUSTRALIAN TAXPAYERS ASSOCIATION

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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TAXATION INSTITUTE OF AUSTRALIA

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AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS

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