Capital Gains Tax Determination

TD 25W

Capital gains: what is the meaning of 'value' in paragraph 160ZZT(1)(d)?

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FOI status:

may be released

Notice of Withdrawal

CGT Determination Number 25 is withdrawn with effect from today.

Paragraph 104-230(2)(b) of the Income Tax Assessment Act 1997 expresses the law clearly. It is considered that no further explanation is needed.

Commissioner of Taxation
9 June 1999

References

ATO references:
NO NAT 99/4295-5

Subject References:
Value of underlying property

Legislative References:
160ZZT