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25 Mar 10 Addendum to TD 92/129 (CGT: principal residence straddling two post-CGT blocks)

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

 


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