In last week's TAXVINE - see 2014 TAXVINE No 41 (7 November 2014) - MEMBER 181 wrote as Member 172 about the withdrawal of the ATO's "Guide to CGT" (NAT 4151), which the ATO says is no longer available in print or as a PDF. In its place is a document on the ATO's website entitled "Guide to capital gains tax 2014", which has a print icon which purportedly allows the entire document to be printed. However, MEMBER 181 now writes of this facility as follows:
"Yes, the ATO has added a 'Print' button to their blog page.
This 'feature' does enable printing of the entire document, all 275 pages of poorly formatted text. There is no Table of Contents, or index page/s. There are no chapters, or major headings. Just 275 pages of rambling text. A blog.
Simply, this is a thorough mess of an important document for many taxpayers. Finding the right information is like searching for the proverbial needle in a haystack.
We lament the passing of the 'Guide to Capital Gains Tax NAT 4151'. This document has been 'out of print or PD'" for many years.
If ATO desires to improve compliance, they'll need to significantly improve the quality of access to essential information."