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05 Jul 07 Addendum to TD 2000/41 (CGT: 2 requirements in s 124-75(4))

On 4 July 2007, the ATO issued an Addendum to Taxation Determination TD 2000/41 (Income tax: capital gains: are the two requirements in s 124-75(4) of the ITAA 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements?) The Addendum amends Taxation Determination TD 2000/41 to reflect changes that were made to s 124-75 of ITAA 1997 (about other requirements to obtain roll-over if a taxpayer receives money for the CGT event happening) by New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 and Taxation Laws Amendment Act (No 5) 2002.

For a copy of TD 2000/41A, go here

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