Taxation Determination

TD 93/37ER - Erratum

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?

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Erratum

This Erratum corrects the withdrawal notice to Taxation Determination TD 93/37, which issued on 7 April 2010, to correct the date of issue under the Commissioner's signature.

TD 93/37W is corrected as follows:

1. Under Commissioner of Taxation

Omit '7 April 2007'; substitute '7 April 2010'.

This Erratum applies on and from 7 April 2010.

Commissioner of Taxation
9 February 2011

References

ATO references:
NO 1-2LINB4A