Taxation Determination

TD 96/20W

Income tax: capital gains: does subsection 160ZZQ(8) of the Income Tax Assessment Act 1936 allow a principal residence exemption for two dwellings, for a period of up to three months, if a taxpayer makes an election that either subsection 160ZZQ(5) or 160ZZQ(11) applies to one of the dwellings?

FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 96/20 is withdrawn with effect from today. It is replaced by Taxation Determination TD 1999/43.

Commissioner of Taxation
25 August 1999


ATO references:
NO NAT 99/10494-5

ISSN 1039-0731

Related Rulings/Determinations:

TD 96/20

TD 96/20W history
  Date: Version: Change:
  15 May 1996 Original ruling  
You are here 25 August 1999 Withdrawn