CGT Determination Number 45

TD 45W

Capital Gains: What are the CGT consequences of the acquisition by one of two tenants in common of the interest of the other tenant in common?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  TD 45 has been withdrawn under the ATO's Project Refresh initiative. Under Project Refresh, we are reviewing, updating and replacing public rulings that have not been updated in a very long time and, where appropriate withdrawing public rulings that are dated and no longer relevant. Project Refresh is not changing any current ATO views.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Taxation Determination TD 45 is withdrawn with effect from today.

1. TD 45 examines the CGT consequences of a tenant in common acquiring the interest of another tenant in common.

2. The issue in TD 45 is now addressed in Taxation Determination TD 2000/31.

3. TD 45 is therefore withdrawn without replacement.

Commissioner of Taxation
3 May 2017

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References

ATO references:
NO 1-9N72KXS