Taxation Determination
TD 94/75W
Income tax: capital gains: if a post-CGT asset bequeathed to a legal personal representative/beneficiary (LPR/B) is disposed of within 12 months of the LPR/B's acquisition, in which circumstances is indexation available?
-
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedFOI number: I 1217780Notice of Withdrawal
Taxation Determination TD 94/75 has been withdrawn.
It has been replaced by TD 94/79, issued on 15 September 1994.
Commissioner of Taxation
15 September 1994
Previously issued as Draft TD 93/D289.
References
ATO references:
NO MPS 2001/1 (CGTDET79)
Subject References:
beneficiary
capital gain
consideration
cost base
death
indexed cost base
Legislative References:
ITAA 160X(5)(b)
ITAA 160X(5)(b)(i)
ITAA 160X(6)
ITAA 160Z
ITAA 160Z(3)
ITAA 160Z(4)
Date: | Version: | Change: | |
8 September 1994 | Original ruling | ||
You are here | 15 September 1994 | Withdrawn |