CGT Determination Number 23

TD 23W

Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset?

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Notice of Withdrawal

Taxation Determination TD 23 is withdrawn with effect from today.

1. TD 23 examines whether incidental costs are included in the cost base of an asset, where the costs are incurred after the asset has already been disposed.

2. TD 23 is replaced by Taxation Determination TD 2017/10 issued on 5 April 2017.

Commissioner of Taxation
5 April 2017

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References

ATO references:
NO 1-9N72KXS

Legislative References:
160ZH(5) and
(7)