Taxation Determination

TD 96/20W

Income tax: capital gains: does subsection 160ZZQ(8) of the Income Tax Assessment Act 1936 allow a principal residence exemption for two dwellings, for a period of up to three months, if a taxpayer makes an election that either subsection 160ZZQ(5) or 160ZZQ(11) applies to one of the dwellings?

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

This Determination has been replaced by TD 1999/43

This document has changed over time. View its history.

FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 96/20 is withdrawn with effect from today. It is replaced by Taxation Determination TD 1999/43.

Commissioner of Taxation
25 August 1999

References

ATO references:
NO NAT 99/10494-5

ISSN 1039-0731

Related Rulings/Determinations:

TD 96/20

TD 96/20W history

	Date:	Version:	Change:
	15 May 1996	Original ruling
You are here	25 August 1999	Withdrawn

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