INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history note(a) a replacement asset that formed part of the estate of a dead person has passed to the dead person's legal personal representative; and
(b) sections 160ZZPX and 160ZZPXA had never applied to the dead person in relation to that asset;
anything done or omitted to be done by the dead person in relation to the asset is taken for the purposes of this Division to have been done or omitted to be done by the legal personal representative.
(a) a replacement asset that formed part of the estate of a dead person has passed to a beneficiary in that estate; and
(b) sections 160ZZPX and 160ZZPXA had never applied to the dead person, or to the dead person's legal personal representative, in relation to that asset;
anything done or omitted to be done by the dead person or the dead person's legal personal representative in relation to the asset is taken for the purposes of this Division to have been done or omitted to be done by the beneficiary.
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