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
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