Taxation Determination

TD 94/56W

Income tax: capital gains: for the 1994-95 income year, (a) what is the indexation factor for section 160P (major improvements to pre-CGT assets) of the Income Tax Assessment Act 1936 and (b) what is the associated indexed cost base threshold?

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FOI status:

may be releasedFOI number: I 1217565

Notice of Withdrawal

Taxation Determination TD 94/56 is withdrawn with effect from today.

1. TD 94/56 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
20 April 2016

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References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 93/123

Subject References:
asset improvement
improvement
indexation

Legislative References:
ITAA 160P(6)
160Q(3)
160Q(7)