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Review of Tax Law Improvement Bill (No.2) 1997

Published on 01 Jun 98 by THE TAX INSTITUTE

We refer to your letter of 9 April 1998 extending an invitation to me to provide a written submission to the Joint Committee of Public Accounts and Audit (JCPAA) in relation to Divisions 123, 138 and Subdivision 118-F of the above Bill. We thank you for the opportunity to provide comments to the Inquiry on the CGT provisions of the Bill. Subdivision 118-F: Small business exemption The rewritten versions of Divisions 17B and 17A now respectively, Subdivision 118-F and Division 123 represent an improvement over the current Divisions in terms of readability and ease of access.

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