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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.