Taxation Determination
TD 92/130W
Income tax: capital gains: does subsection 160ZB(1) exclude from the operation of Part IIIA compensation or damages obtained by a taxpayer for defamation, the loss of support following the (wrongful) death of the taxpayer's spouse or parent or the professional negligence of a solicitor failing to institute a personal injuries action?
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FOI status:
may be releasedFOI number: I 1212998Notice of Withdrawal
Taxation Determination 92/130 is withdrawn with effect from today.
Section 118-15 of the Income Tax Assessment Act 1997 extends the exemption to amounts that have been received by the spouse or relative of an injured person.
Commissioner of Taxation
9 June 1999
References
ATO references:
NO 92/3953-7
Related Rulings/Determinations:
TD 30
TD 31
TD 57
Subject References:
capital gains
compensation or damages for personal wrong or injury
Legislative References:
ITAA 160ZB(1)
Date: | Version: | Change: | |
23 July 1992 | Original ruling | ||
You are here | 9 June 1999 | Withdrawn | |
11 February 2015 | Consolidated withdrawal | Erratum |