Income tax: capital gains: if a non-resident person bequeaths an asset, which is not a taxable Australian asset, to a resident beneficiary, does that status (i.e., not a taxable Australian asset) carry through to the beneficiary on the death of the non-resident?
FOI status: may be released
Notice of Withdrawal
Taxation Determination TD 95/46 is withdrawn with effect from today.
The Determination has been rewritten to update it with the rewritten income tax law in the 1997 Act.
The Determination has been replaced by Taxation Determination TD 2000/6, which issued today.
Commissioner of Taxation
19 January 2000
Previously issued as Draft TD 93/D291.
NO CGTDET97; NAT 95/6432-2
ISSN 1038 - 8982
date of acquisition
date of death
taxable australian asset