Addendum to TD 92/129 (CGT: principal residence straddling two post-CGT blocks)
25 Mar 2010
On 24 March 2010, the ATO issued an Addendum to TD 92/129 (Income tax: capital gains: if a person builds a principal residence straddling two post-CGT blocks acquired at different times, what is the 'relevant commencing date' for the purposes of s 160ZZQ(5AA) of ITAA 1936?) to reflect the rewritten capital gains tax provisions in Part 3-1 of ITAA 1997.
For a copy of TD 92/129A1, go here