Taxation Determination

TD 2011/13W

Income tax: capital gains: what is the improvement threshold for the 2011-12 income year under section 108-85 of the Income Tax Assessment Act 1997?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Taxation Determination TD 2011/13 is withdrawn with effect from today.

1. TD 2011/13 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
6 July 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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

Not previously issued as a draft

References

ATO references:
NO 1-7VLP0F8

Legislative References:
TAA 1953
ITAA 1997 108-70
ITAA 1997 108-75
ITAA 1997 108-85
ITAA 1997 108-85(2)
ITAA 1997 108-85(3)
ITAA 1997 Subdiv 960-M
ITAA 1997 960-270
ITAA 1997 960-275