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?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 1999/43
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

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Taxation Determination TD 96/20 is withdrawn with effect from today.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

References

ATO references:
NO NAT 99/10494-5

Related Rulings/Determinations:

TD 96/20