Capital Gains Tax Determination

TD 53W

Capital gains: can an election that subsection 160ZZQ(5) apply, be pro-rated for part of the 'construction period'?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 53 (also known as CGT 53) is withdrawn with effect from today. It is replaced by Taxation Determination TD 1999/43.

Commissioner of Taxation
25 August 1999

This Determination has been replaced by TD 1994/43.

References

ATO references:
NO NAT 99/10494-5

Subject References:
Principal residence exemption;
construction period

Legislative References:
160ZZQ(5)