Show download pdf controls
  • Death before 20 September 1985



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If a person died before 20 September 1985, their legal personal representative or a beneficiary in their estate is treated as having acquired the asset on the date of death.

    Last modified: 18 Sep 2009QC 18323