Draft Taxation Determination

TD 2000/D16W - Withdrawal

Income tax: capital gains: if CGT event K6 happens in relation to pre-CGT shares you own in a company, what property do you refer to in calculating your capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997 ?

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Determination TD 2000/D16 is withdrawn with effect from today.

TD 2000/D16 outlines the property which is to be taken into account in calculating the capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997. This issue is now dealt with in draft Taxation Ruling TR 2004/D6 which issues today.

Commissioner of Taxation
23 June 2004

References

ATO references:
NO 2003/11684

ISSN: 1038-8982

Related Rulings/Determinations:

TD 2000/D16

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).