Taxation Determination

TD 92/115W

Income tax: capital gains: what is meant by 'land ... used ... primarily for private or domestic purposes in association with a dwelling' in subparagraph 160ZZQ(3)(a)(i)?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2000/15
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1212822

Notice of Withdrawal

Taxation Determination TD 92/115 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 2000/15, which reflects the rewritten law and which issued today.

Commissioner of Taxation
12 April 2000

References

ATO references:
NO CGT Cell PRE

Subject References:
Principal residence exemption
primary use of land

Legislative References:
ITAA 160ZZQ(3)
ITAA 160ZZQ(3)(a)(i)
ITAA 160ZZQ(21)