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?
Please note that the PDF version is the authorised version of this withdrawal notice.TD 93/236 has been withdrawn as part of a project to review public rulings.This document has changed over time. View its history.
Notice of Withdrawal
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
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