Capital Gains Tax Determination

TD 53W

Capital gains: can an election that subsection 160ZZQ(5) apply, be pro-rated for part of the 'construction period'?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 53 (also known as CGT 53) is withdrawn with effect from today. It is replaced by Taxation Determination TD 1999/43.

Commissioner of Taxation
25 August 1999

This Determination has been replaced by TD 1994/43.

References

ATO references:
NO NAT 99/10494-5

Subject References:
Principal residence exemption;
construction period

Legislative References:
160ZZQ(5)