Taxation Determination

TD 95/30W

Income tax: capital gains: what are the CGT consequences for a shareholder if a company subdivides ('splits') or consolidates its share capital?

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

This Determination has been replaced by TD 2000/10

This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1015862

Notice of Withdrawal

Taxation Determination TD 95/30 is withdrawn with effect from today. The Determination has been rewritten to update it with the rewritten income tax law in the 1997 Act and with recent Corporations Law changes.

It is replaced by Taxation Determination TD 2000/10 which issued today.

Commissioner of Taxation
15 March 2000

Previously issued as Draft TD 94/D81.

References

ATO references:
NO CGT Cell (CGDET 102); NAT 95/4279-5

ISSN 1038 - 8982

Related Rulings/Determinations:

TR 94/30

Subject References:
cancellation
consolidation
redemption
roll-over
shares
splits
subdivision

Legislative References:
Corporations Law 193
ITAA 25(1)
ITAA 51(1)
ITAA 160M(3)(c)
ITAA 160ZH(12)
ITAA 160ZH(13)
ITAA 160ZZP

TD 95/30W history

	Date:	Version:	Change:
	22 June 1995	Original ruling
You are here	15 March 2000	Withdrawn

Copyright notice

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).