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In a press release issued on 4 April 2007, the Minister for Revenue and Assistant Treasurer, Peter Dutton, announced details of changes to the tax law to enhance the international competitiveness of Australian property trusts, including changes to CGT roll-over relief and Division 6C: see 2007 TAXVINE 12 (10) (5 April 2007).

When legislated, the amendments will apply from the 2006-07 income year. The ATO advises that it will apply the existing law in the period between the announcement and enactment of the proposed law. The Commissioner will not undertake compliance action in relation to these proposed changes until the outcome of the legislation has been finalised.

For a copy of the ATO advice, go here

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