Published on 03 Mar 05
by THE TAX INSTITUTE
Joint submission from the Institute of Chartered Accountants in Australia, CPA Australia, National Institute of Accountants, Taxation Institute of Australia, Taxpayers Australia regarding TR 2004/D25 Income Tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997.
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA