Index to historic documents

Income Tax

1013960

Keywords: Co-ownership, Joint tennancy, Legal interest, Partnerships, Rented property, Taxation Ruling TR93/32, Tennancy in common

Short Summary: Basis for income tax purposes of the division of net income or loss from rental property between co-owners of that property.

File Reference: UMG0019

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 23/08/1994

Date Updated: 28/09/1994

Issue Date: 07/10/1993

Legislative References: 6(1), 25(1), 51(1), 90, 92