CGT Determination Number 45
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?
||TD 45 has been withdrawn under the ATO's Project Refresh initiative.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.
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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Taxation Determination TD 45 is withdrawn with effect from today.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 TD 45 is therefore withdrawn without replacement.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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