Capital Gains Tax Determination

TD 30W

Capital gains: is the term 'sum' in subsection 160ZB(1) limited to a cash sum?

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FOI status:

may be released

Notice of Withdrawal

CGT Determination Number 30 is withdrawn with effect from today.

Section 118-15 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

References

ATO references:
NO NAT 99/4295-5

ISSN 1038 - 8982

Subject References:
Exemption
sum

Legislative References:
160ZB(1)

TD 30W history
  Date: Version: Change:
  28 November 1991 Original ruling  
You are here 9 June 1999 Withdrawn  

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