Draft Taxation Determination

TD 2000/D19W - Withdrawal

Income tax: capital gains: for a capital gain you make on CGT event K6 happening in relation to pre-CGT shares you own in a company:
(a) are you entitled to the general CGT discount in Division 115; and
(b) are you entitled to the small business relief in Division 152?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Determination TD 2000/D19 is withdrawn with effect from today.

TD 2000/19 deals with whether the general CGT discount in Division 115 of the Income Tax Assessment Act 1997 are available for a capital gain made under CGT event K6. These issues are now dealt with in draft Taxation Ruling TR 2004/D6 which issues today.

Commissioner of Taxation
23 June 2004

References

ATO references:
NO 2003/11684

Related Rulings/Determinations:

TD 2000/D19