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10 Feb 11 Erratum issued

On 9 February 2011, the ATO issued Erratum TD 93/37ER to Taxation Determination TD 93/37 (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?)

Taxation Determination TD 93/37 was withdrawn on 7 April 2010. The Erratum amends the withdrawal notice to Taxation Determination TD 93/37, to correct the date of issue (and thus withdrawal) from 7 April 2007 to 7 April 2010.


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