Taxation Determination

TD 93/236W

Income tax: capital gains: does the principal residence exemption apply to the amount received for the granting of an easement or profits à prendre over land adjacent to a dwelling?

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    TD 93/236 has been withdrawn as part of a project to review public rulings.
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Notice of Withdrawal

Taxation Determination TD 93/236 is withdrawn with effect from today.

1. TD 93/236 provides that the principal residence exemption does not apply to the grant of an easement or profits à prendre over land adjacent to a dwelling.

2. TD 93/236 is being withdrawn to form part of a consolidated Determination on the tax treatment of the grant of an easement, profit à prendre or licence over an asset.

3. The issue covered by TD 93/236 is now covered in Taxation Determination TD 2018/15 Income tax: capital gains: does CGT event D1 happen if a taxpayer grants an easement, profit à prendre or licence over an asset?

Commissioner of Taxation
31 October 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

Previously issued as Draft TD 93/D263

References

ATO references:
NO 1-A61P18P

ISSN 2205-6211
TD 93/236W history
  Date: Version: Change:
  16 December 1993 Original ruling  
  29 November 2006 Original ruling + note Repeal provision note
You are here 31 October 2018 Withdrawn