Taxation Determination

TD 93/184A1

Income tax: capital gains: does the relocation of a building come within the meaning of 'constructed' in subsection 160P(2) of the Income Tax Assessment Act 1936?

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Addendum

This Addendum amends Taxation Determination TD 93/184 to reflect the rewritten capital gains tax provisions in Part 3-1 of the Income Tax Assessment Act 1997.

TD 93/184 is amended as follows:

1. Title

Omit 'subsection 160P(2) of the Income Tax Assessment Act 1936'; substitute 'subsection 108-55(2) of the Income Tax Assessment Act 1997'.

2. Legislative references

Omit the legislative reference; insert:

ITAA 1997 108-55(2)

This Addendum applies from 14 September 2006, the date of effect of the repeal of the former capital gains tax provisions in Part IIIA of the Income Tax Assessment Act 1936 by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.

Commissioner of Taxation
31 March 2010

References

ATO references:
NO 2006/20258