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
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.
TAX POLICY & RESEARCH DIVISION
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