Income tax: capital gains: if section 160ZZT applies to a shareholder in respect of the disposal of pre-CGT shares in a private company, how is the deemed capital gain determined?
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FOI status:may be releasedFOI number: I 1213194
Notice of Withdrawal
This issue is now dealt with in draft Taxation Ruling TR 2004/D6 which issues today.
Commissioner of Taxation
23 June 2004