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The Tax Institute Submission | Draft Taxation Determination TD 2019/D11

Published on 12 Nov 20 by THE TAX INSTITUTE

The Tax Institute provides the following comments and observations in relation to Draft Tax Determination TD 2019/D11 Income tax: where a liability is assumed on acquisition of a CGT asset, is the assumed liability excluded from the cost base of the asset if expenditure on discharge of the liability is deductible? which was published for consultation on 30 October 2019.

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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