Draft Taxation Determination

TD 2000/D16W - Withdrawal

Income tax: capital gains: if CGT event K6 happens in relation to pre-CGT shares you own in a company, what property do you refer to in calculating your capital gain under 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Draft Taxation Determination TD 2000/D16 is withdrawn with effect from today.

TD 2000/D16 outlines the property which is to be taken into account in calculating the capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997. 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/D16