Taxation Determination

TD 2005/D40ER - Erratum

Income tax: consolidation: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where two eligible tier-1 companies, without any wholly-owned subsidiaries, are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of the other eligible tier-1 company?

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

FOI status:

may be released

Erratum

This Erratum corrects the date of issue of Draft Taxation Determination TD 2005/D40.

TD 2005/D40 is corrected as follows:

1. Date of issue

Delete '12 September 2005', substitute '12 October 2005'.

This Erratum applies on and from 12 October 2005.

Commissioner of Taxation
26 October 2005

References

ATO references:
NO 2003/11684

Related Rulings/Determinations:

TD 2005/D40