CGT Determination Number 5

TD 5W

Capital Gains: Are intangible improvements caught by subsection 160P(6)?

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FOI status:

may be releasedFOI number: I 1018937

Notice of Withdrawal

Capital Gains Tax Determination TD 5 is withdrawn with effect from today.

1. TD 5 has been withdrawn as the issue is now considered in Taxation Determination TD 2017/1 Capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997)?

Commissioner of Taxation
25 January 2017

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References

ATO references:
NO 1-9N72KXS

Subject References:
Composite assets;
Intangible improvements

Legislative References:
ITAA 160(6)