Draft Taxation Determination

TD 2000/D19W - Withdrawal

Income tax: capital gains: for a capital gain you make on CGT event K6 happening in relation to pre-CGT shares you own in a company:
(a) are you entitled to the general CGT discount in Division 115; and
(b) are you entitled to the small business relief in Division 152?

  • 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Draft Taxation Determination TD 2000/D19 is withdrawn with effect from today.

TD 2000/19 deals with whether the general CGT discount in Division 115 of the Income Tax Assessment Act 1997 are available for a capital gain made under CGT event K6. These issues are 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/D19

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).