This Joint Submission by the Australian Society of Certified Practising Accountants, the Institute of Chartered Accountants in Australia, and the Taxation Institute of Australia ("the Bodies") was prepared in four instalments and sets out the Bodies' considered views on significant issues of the capital gains tax ("CGT") provisions of the Income Tax Assessment Act 1936 ("the Act") that are in urgent need of reform. The Joint Submission deals primarily with the issues that have been identified by the Tax Law Improvement Project's ("TLIP") CGT team.
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