Taxation Determination

TD 97/12W

Income tax: capital gains: for the 1997-98 income year:

(a)

what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and

(b)

what is the associated indexed cost base threshold?

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FOI status:

may be releasedFOI number: I 1015371

Notice of Withdrawal

Taxation Determination TD 97/12 is withdrawn with effect from today.

1. TD 97/12 is being withdrawn as its date of effect has ceased.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
27 April 2016

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References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 94/56
TD 95/23
TD 96/30

Legislative References:
ITAA 160P
ITAA 160P(6)
ITAA 160P(6)(c)(ii)
ITAA 160Q(3)
ITAA 160Q(6)
ITAA 160Q(7)