Taxation Determination

TD 93/79W

Income tax: capital gains: if a taxpayer owns pre-CGT land and trees and after 19 September 1985 the taxpayer cuts the trees, are there any CGT consequences arising from the subsequent sale of the timber by the taxpayer?

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    TD 93/79 has been withdrawn as part of a project to review public rulings.
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Notice of Withdrawal

Taxation Determination TD 93/79 is withdrawn with effect from today.

1. TD 93/79 provides that the sale of timber cut and sold from pre-CGT land and trees will not be subject to CGT.

2. TD 93/79 is being withdrawn to form part of a consolidated Determination on the tax treatment of the grant of an easement, profit à prendre or licence over an asset.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 93/79 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


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/D65


ATO references:
NO 1-A61P18P

ISSN 2205-6211
TD 93/79W history
  Date: Version: Change:
  6 May 1993 Original ruling  
  29 November 2006 Original ruling + note Repeal provision note
You are here 31 October 2018 Withdrawn