Taxation Determination

TD 2000/25W

Income tax: capital gains: what is the improvement threshold for the 2000-2001 income year under section 108-85 of the Income Tax Assessment Act 1997?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 2000/25 is withdrawn with effect from today.

1. TD 2000/25 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
4 May 2016

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References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 94/56
TD 95/23
TD 96/30
TD 97/12
TD 98/13
TD 1999/29

Legislative References:
ITAA 1997 108-D
ITAA 1997 108-70
ITAA 1997 108-75
ITAA 1997 108-85
ITAA 1997 108-85(2)
ITAA 1997 108-85(3)
ITAA 1997 960-M
ITAA 1997 960-270
ITAA 1997 960-275
ITAA 1997 960-280