IT 2328W - Withdrawal
Income tax: capital gains provisions: interpretation and operation
Please note that the PDF version is the authorised version of this withdrawal notice.
Notice of Withdrawal
2. Subsequent amendments and the rewrite of the capital gains tax provisions, particularly Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997, changed some aspects and provided clarification of the law. Therefore this Ruling is no longer necessary and, in part, no longer reflects the law on the issue.
Commissioner of Taxation
28 May 2008