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  This Determination has been replaced by TD 94/79
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice 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Taxation Determination TD 94/75 has been withdrawn.

It has been replaced by TD 94/79, issued on 15 September 1994.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)