Key Documents
The 2012-13 Budget included measures to address minor policy and technical deficiencies relating to previously announced capital gains tax (CGT) measures.
Treasury is releasing a proposals paper that will form the basis of consultation on the policy design of these measures. The proposals paper sets out, in broad terms, how the measures may be implemented.
The purpose of this proposals paper is to provide interested parties with an opportunity to comment on the policy design of these measures.