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CGT Determination Number 23

TD 23W


Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset?

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 23 is withdrawn with effect from today.

1. TD 23 examines whether incidental costs are included in the cost base of an asset, where the costs are incurred after the asset has already been disposed.

2. TD 23 is replaced by Taxation Determination TD 2017/10 issued on 5 April 2017.

Commissioner of Taxation

5 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-9N72KXS

ISSN 2205-6211

Legislative references:
160ZH(5) and
(7)

TD 23 history   Top  
   Date   Version   Change 
   31 October 1991   Original ruling   
   29 November 2006   Original ruling + note   Repeal provision note 
 You are here ®   5 April 2017   Withdrawn   


 


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