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On 9 October 2011, the former Assistant Treasury and Minister for Financial Services and Superannuation announced that any property owners with investment properties involved in the Lockyer Valley Regional Council's land swap program will be eligible for CGT relief.

This measure will allow taxpayers to choose a CGT exemption when they participate in an Australian Government agency program that provides replacement assets to taxpayers affected by a natural disaster, like the one being run by Lockyer Valley Regional Council.

This measure applies generally to CGT events happening on or after 1 July 2011.

The ATO has now announced the administrative treatment it will apply pending passage of the amending legislation.


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