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Quality and Effectiveness of the Small Business Capital Gains Tax Concessions – Post-Implementation Review

The Board’s Report on its post-implementation review of the small business capital gains tax concessions was released publicly on 9 May 2006. The Board’s recommendations and the then Government’s response to the report are outlined in the Treasurer’s Press Release No 038  of 9 May 2006.

Submissions made to the Board for this review are available on this website.

Submissions received

Appleton, Richard11KB
Australian Chamber of Commerce and Industry112KB
Australian Forest Growers152KB
Burton, Dr Mark, Law School, University of Canberra52KB
Cedar Sales210KB
CPA Australia83KB
Department of Agriculture, Fisheries and Forestry37KB
Grant Thornton180KB
Hayes Knight348KB
Hepworth & Co Pty Ltd31KB
Housing Industry Association58KB
Institute of Chartered Accountants in Australia223KB
Institute of Chartered Accountants in Australia - Addendum 112KB
Institute of Chartered Accountants in Australia - Addendum 212KB
Leung, Bill - Lowenstein Sharp Pty Ltd40KB
National Farmers' Federation72KB
National Institute of Accountants30KB
National Tax and Accountants' Association12KB
Nissen Kestel Harford44KB
Pharmacy Guild of Australia117KB
Taxation Institute of Australia190KB
Taxpayers Australia401KB

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