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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?

Attention TD 45 has been withdrawn under the ATO's Project Refresh initiative.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.
Attention This document has changed over time. View its history.


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Taxation Determination TD 45 is withdrawn with effect from today.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 TD 45 is therefore withdrawn without replacement.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

© 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

TD 45 history   Top  
   Date   Version   Change 
    5 March 1992   Original ruling   
   29 November 2006   Original ruling + note   Repeal provision note 
 You are here ®   3 May 2017   Withdrawn   


 


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