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A submission on New Residential Premises and the 5 year rule in subsection 40-75(2)

Published on 25 Aug 08 by THE TAX INSTITUTE

The Taxation Institute of Australia (‘Taxation Institute') is pleased to provide the following comments on the ATO's discussion paper, New residential premises and the 5 year rule in subsection 40-75(2) (‘Discussion Paper') released on 17 March 2008.  We also note that the ATO is giving further consideration to the interaction of subsection 40-75(2) with Division 129, in the light of its revised view on the application of Division 129 (as advised in the Tax Office Update for the NTLG GST Subcommittee 19 August 2008).


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