Draft Taxation Determination

TD 2000/D13W - Withdrawal

Income tax: capital gains: for the 'net value' test in subsection 104-230(2) of the Income Tax Assessment Act 1997 to be satisfied, are the requirements of paragraphs 104-230(2)(a) and 104-230(2)(b) mutually exclusive?

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FOI status:

may be released

Notice of Withdrawal

Draft Taxation Determination TD 2000/D13 is withdrawn with effect from today.

TD 2003/D13 states that paragraphs 104-230(2)(a) and (b) of the Income Tax Assessment Act 1997 are mutually exclusive. This issue is now dealt with in draft Taxation Ruling TR 2004/D6 which issues today.

Commissioner of Taxation
23 June 2004

References

ATO references:
NO 2003/11684

ISSN: 1038-8982

Related Rulings/Determinations:

TD 2000/D13