Taxation Determination

TD 94/56W

Income tax: capital gains: for the 1994-95 income year, (a) what is the indexation factor for section 160P (major improvements to pre-CGT assets) of the Income Tax Assessment Act 1936 and (b) what is the associated indexed cost base threshold?

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FOI status:

may be releasedFOI number: I 1217565

Notice of Withdrawal

Taxation Determination TD 94/56 is withdrawn with effect from today.

1. TD 94/56 is being withdrawn as its date of effect has ceased.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
20 April 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).

References

ATO references:
NO 1-7VLP0F8

ISSN: 2205-6211

Related Rulings/Determinations:

TD 93/123

Subject References:
asset improvement
improvement
indexation

Legislative References:
ITAA 160P(6)
160Q(3)
160Q(7)

TD 94/56W history
  Date: Version: Change:
  16 June 1994 Original ruling  
You are here 20 April 2016 Withdrawn  

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).