CGT Determination Number 8
Capital Gains: How does CGT apply to the amalgamation of two adjoining titles?
FOI status:may be releasedFOI number: I 1018963
1. Where a person owns the title to two adjoining properties, the amalgamation of the two titles does not involve any change in ownership of the land.
2. There is no disposal of the land for CGT purposes.
Commissioner of Taxation
10 September 1991
NO N.O. 86/8199-6
Amalgamation of titles