Capital Gains Tax Determination
Capital gains: how is cash acquired after 19 September 1985 treated for section 160ZZT purposes?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
FOI status:may be released
Notice of Withdrawal
TD 24 deals with how cash (being money on hand) is treated for section 160ZZT of the Income Tax Assessment Act 1936 purposes. This issue is now addressed in draft Taxation Ruling TR 2004/D6 which issues today.
Commissioner of Taxation
23 June 2004