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On 7 April 2010, the ATO issued the following Notices of Withdrawals with effect from the same day:

  • TD 93/37W: Income tax: capital gains: where an asset owned by the deceased at the time of death passes to a remainderman on the death of a life tenant, what is the date of acquisition of the asset by the remainderman?
  • IT 2664W: Income tax: capital gains and losses: the transfer of assets to beneficiaries in deceased estates


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