Taxation Determination

TD 2000/1W

Income tax: capital gains: when a non-public entity that is partly owned by a public entity examines underlying interests in the non-public entity's pre-CGT assets for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997, does the non-public entity have to take into account the results of the public entity's tracing of underlying interests in the public entity's pre-CGT assets?

FOI status:

may be releasedFOI number: I 1021154

Notice of Withdrawal

Taxation Determination TD 2000/1 is withdrawn with effect from today.

The Determination is withdrawn to correct an error in a legislative reference, the date of effect and to make some other minor changes. The Determination is replaced by Taxation Determination TD 2000/8, which issued today.

Commissioner of Taxation
2 February 2000

Previously issued as TD 1999/D34.


ATO references:
NO 99/9743-1

ISSN: 1038-8982

Related Rulings/Determinations:

IT 2530

Subject References:
Abnormal trading
continuity of majority underlying interests
interposed entity
majority underlying interests
non-public entity
pre-CGT assets;
public entity
test time
tracing of ownership and interests
underlying ownership and interests

Legislative References:
ITAA 1997 149-30
ITAA 1997 Subdivision 149-B
ITAA 1936 Division 20 of Part IIIA
ITAA 1997 Division 149
ITAA 1997 Subsection 149-15(2)
ITAA 1997 Subsection 149-15(3)
ITAA 1997 Subsection 149-15(4)
ITAA 1997 Subsection 149-15(5)
ITAA 1997 Subsection 149-30(1)
ITAA 1997 Subsection 149-30(2)
ITAA 1997 Subsection 149-50(1)
ITAA 1936 Section 160ZZS
ITAA 1936 Subsection 160ZZRR(1)
ITAA 1936 Subsection 160ZZRR(1)
ITAA 1936 Subsection 160ZZRR(4)
ITAA 1936 Section 160ZZRS
ITAA 1936 Section 160ZZRT
ITAA 1936 Subsection 160ZZS(1)
ITAA 1936 Paragraph 160ZZS(1A)(a)
ITAA 1936 Subsection 160ZZS(1)
ITAA 1936 Paragraph 160ZZS(1A)(a)
ITAA 1936 Subsection 160ZZRR(1)

TD 2000/1W history
  Date: Version: Change:
  19 January 2000 Original ruling  
You are here 2 February 2000 Withdrawn