Income tax: can a trustee of a deceased partner's estate be a party to a joint election for roll-over relief under subsection 59AA(2C) of the Income Tax Assessment Act 1936 where there has been a change in ownership or interest in depreciated property due to the death of the partner?

TD 93/158 explains that the trustee of deceased partner's estate can be a party to a joint election for roll-over relief under subsection 59AA(2C) of the Income Tax assessment Act 1936 (ITAA 1936) where the partner's death is the reason for the change in ownership or interest in the depreciated property.

TD 93/158 deals with the election under former subsection 59AA(2C) of the ITAA 1936 which is now covered in subsection 40-340(5) of the Income Tax Assessment Act 1997.

TD 93/158 has no ongoing relevance and is therefore withdrawn without replacement.