Draft Taxation Determination

TD 2000/D15W - Withdrawal

Income tax: capital gains: what is meant by the expression 'property referred to in subsection (2)' as used in subsection 104-230(6) of the Income Tax Assessment Act 1997 ?

  • Please note that the PDF version is the authorised version of this draft ruling.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Determination TD 2000/D15 is withdrawn with effect from today.

TD 2000/D15 deals with the meaning of the term property in subsection 104-230(2) of the Income Tax Assessment Act 1997 and outlines the property which is taken into account under paragraphs 104-230(2)(a) and (b). These issues are now dealt with in draft Taxation Ruling TR 2004/D6 which issues today.

Commissioner of Taxation
23 June 2004


ATO references:
NO 2003/11684

ISSN: 1038-8982

Related Rulings/Determinations:

TD 2000/D15