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31 Mar 10 3 Addenda and 1 withdrawal issued

On 31 March the ATO issued 3 Addenda as follows:

  • TD 93/184A1 Income tax: capital gains: does the relocation of a building come within the meaning of 'constructed' in subsection 160P(2) of the ITAA 1936?
  • TD 96/18A1 Income tax: capital gains: if after 19 September 1985 a person makes a capital improvement to a pre-CGT asset, does subsection 160P(6) of the ITAA 1936 deem the improvement to be a separate asset on the person's death or on any later disposal by the legal personal representative (LPR) or a beneficiary?
  • TR 2001/3A1 Income tax: penalty tax and trusts

On 31 March the ATO withdrew IT 2651 (Income tax: omission of trust income by beneficiaries - the effect of disclaimer) with effect from the same day. IT 2651 is withdrawn because the provisions to which it refers are no longer current. For a copy of IT2651W, go here


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