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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-55  Effect of you dying  

 View history reference [No equivalent]


Effect of an individual dying
ItemIn this situation:Element affected:See section:
1CGT asset devolves to the legal personal representativeFirst element of cost base and reduced cost base128-15
...........
2CGT asset passes to a beneficiaryFirst element of cost base and reduced cost base128-15
...........
3CGT asset passes to a trustee of a complying superannuation entityFirst element of cost base and reduced cost base128-25
...........
4Surviving joint tenant acquires deceased joint tenant's interest in CGT assetFirst element of cost base and reduced cost base128-50


 



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