Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a licence and transfer of the balance to another person - gift duty and income tax implications
Rulings BR Pub 02/02 – 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.
Current status
Reissued as BR Pub 05/02 - 05/10