CGT Determination Number 23

TD 23W

Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset?

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document has changed over time. View its history.

Notice of Withdrawal

Taxation Determination TD 23 is withdrawn with effect from today.

1. TD 23 examines whether incidental costs are included in the cost base of an asset, where the costs are incurred after the asset has already been disposed.

2. TD 23 is replaced by Taxation Determination TD 2017/10 issued on 5 April 2017.

Commissioner of Taxation
5 April 2017


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


ATO references:
NO 1-9N72KXS

ISSN 2205-6211

Legislative References:
160ZH(5) and

TD 23W history
  Date: Version: Change:
  31 October 1991 Original ruling  
  29 November 2006 Original ruling + note Repeal provision note
You are here 5 April 2017 Withdrawn