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30 Nov 06 CGT: consequences of creating life and remainder interests in property - TR 2006/14

This final Taxation Ruling was issued on 29 November 2006. It was previously issued in draft form as TR 2005/D14: see 2005 TAXVINE No 38 (16) (30 September 2005). Its full title is "Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests".

The Ruling is about the capital gains tax (CGT) consequences of creating life and remainder interests in property (whether between living persons - inter vivos - or by testamentary provision) and of any subsequent dealings in those interests. The Ruling also considers the CGT consequences of granting a lifetime right to reside in property.

For a copy of TR 2006/14, go here

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