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In the 2011-12 Federal Budget, the government announced an intention to legislate the current ATO practice of allowing a testamentary trust to distribute an asset of a deceased person without a CGT taxing point occurring.

In the 2012-13 Federal Budget, the government announced it will make a series of minor amendments to the 2011-12 Budget measure to ensure the proper functioning of the CGT provisions for deceased estates.

These changes have not yet been legislated and the ATO has now published the administrative treatment that it will apply pending the enactment of the changes.


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