Draft Taxation Determination

TD 2000/D17W - Withdrawal

Income tax: capital gains: if you dispose of pre-CGT shares in a company and CGT event K6 in section 104-230 of the Income Tax Assessment Act 1997 happens, how do you calculate your capital gain?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Determination TD 2000/D17 is withdrawn with effect from today.

TD 2000/D17 deals with how to calculate a 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

Related Rulings/Determinations:

TD 2000/D17