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Greater Fairness and Equity in the Taxation of Special Disability Trusts


Tuesday, 4 August 2009

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On 4 August 2009, the Assistant Treasurer announced the release of a discussion paper entitled: Greater fairness and equity in the taxation of special disability trusts. The unexpended income changes have effect from the 2008-09 income year, while the changes to the capital gains main residence exemption will have effect from the 2009-10 income year. The media release is available from the Assistant Treasurer’s website.

This discussion paper is a guide on how the decisions announced by the Government would operate and how they might be implemented.

Making a submission

Interested parties are invited to comment on the paper. While submissions may be lodged electronically, by post or by facsimile, electronic lodgment is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence.  Automatically generated confidentiality statements in emails do not suffice for this purpose.  Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.  A request made under the Freedom of Information Act 1982 (Commonwealth) for a submission marked 'confidential' to be made available will be determined in accordance with that Act.

Closing date for submissions: Monday, 31 August 2009

Address written submissions to:
General Manager
Business Tax Division
The Treasury
Langton Crescent

Email:  SBTR@treasury.gov.au

For enquiries please call Raphael Cicchini (02) 6263 3188.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Consultation Paper  121.67kb
CGT - Consultation Summary  31.92kb
Unexpended Income - Consultation Summary  34.62kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Consultation Paper  5,177.10kb
CGT - Consultation Summary  870.63kb
Unexpended Income - Consultation Summary  852.25kb

Related Items:

Submissions: Greater Fairness and Equity in the Taxation of Special Disability Trusts - 23/02/2010

Treasury received 13 submissions in response to its discussion paper "Greater Fairness and Equity in the Taxation of Special Disability Trusts". There were tweleve public submissions, and one confidential submission. The submissions that do not contain confidential material are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

Exposure Draft - Changes to the taxation of the unexpended income of Special Disability Trusts - 16/04/2010
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