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13 Dec 12 Native title payments - ATO administrative treatment

On 6 June 2012, the government announced its commitment to amend the tax legislation to make it clear that native title payments and other benefits are not subject to income tax (which includes capital gains tax).

Tax Laws Amendment (2012 Measures No 6) Bill 2012 and the Explanatory Memorandum were tabled in Parliament on 29 November 2012.

The ATO has now published the administrative treatment that it will apply pending the enactment of the changes.

 


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