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22 Apr 10 ATO issues 6 Addenda to CGT Taxation Determinations

On 21 April 2010, the ATO issued the following Addenda:

  • TD 92/158A1 - Income tax: capital gains: can the following comprise a "dwelling" and therefore be eligible for exemption as a main residence (i) a structure built underground? (ii) a yacht? (iii) a tent?
  • TD 92/171A1 - Income tax: capital gains: does the principal residence exemption extend to additional land acquired after the time of acquisition of the residence?
  • TD 93/180A1 - Income tax: capital gains: how is the removal of a building from a block of land that does not amount to a loss or destruction, treated for CGT purposes?
  • TD 93/182A1 - Income tax: capital gains: when will a building which is relocated to pre-CGT land be treated as a separate asset under s 160P(2)?
  • TD 93/183A1 - Income tax: capital gains: what are the CGT implications of removing a post-CGT building from post-CGT land and relocating it on pre-CGT land?
  • TD 93/36A1 - Income tax: capital gains: what are the capital gains tax consequences where a legal personal representative (LPR) purchases an asset to satisfy a general legacy?

The Addenda make amendments to reflect the rewritten capital gains tax provisions in Part 3-1 of ITAA 1997.

The Addenda apply from 14 September 2006, the date of effect of the repeal of the former capital gains tax provisions in Part IIIA of ITAA 1936 by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.


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