CGT Determination Number 8 TD 8 - Capital Gains: How does CGT apply to the amalgamation of two adjoining titles?







1. Where a person owns the title to two adjoining properties, the amalgamation of the two titles does not involve any change in ownership of the land. | 2. There is no disposal of the land for CGT purposes. | Example: Commissioner of Taxation 10 September 1991


Subject references: Amalgamation of titles