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21 Jun 13 NTLG CGT & Losses Sub-Committee Meeting


Last Wednesday 12 June 2013, Tax Counsel, Stephanie Caredes CTA attended a meeting of the NTLG CGT & Losses Sub-Committee at which the following issues were discussed:

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    • Issues regarding the “choice” to be made under the Retirement exemption in the small business CGT concession and the application of the market value substitution rule;
    • Members sought the ATO’s views in relation to ATO ID 2003/559 following the Full Federal Court decision in Healey v FCT [2012] FCAFC 194; and
    • ATO provided a brief outline of the current CGT & Losses Compliance Report.

Members who seek further information in relation to the above should contact us at Tax Policy.