Capital Gains Tax Determination TD 25W Capital gains: what is the meaning of 'value' in paragraph 160ZZT(1)(d)? may be released Notice of Withdrawal CGT Determination Number 25 is withdrawn with effect from today. Paragraph 104-230(2)(b) of the Income Tax Assessment Act 1997 expresses the law clearly. It is considered that no further explanation is needed. Commissioner of Taxation 9 June 1999 NAT 99/4295-5 ISSN 1038 - 8982 Value of underlying property 160ZZT 31 October 1991 9 June 1999