Taxation Determination

TD 2006/41W

Income tax: capital gains: what is the improvement threshold for the 2006-2007 income year under section 108-85 of the Income Tax Assessment Act 1997?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 2006/41 is withdrawn with effect from today.

1. TD 2006/41 is being withdrawn as its date of effect has ceased.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
18 May 2016


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft


ATO references:
NO 1-7VLP0F8

Previous Rulings/Determinations:
TD 94/56
TD 95/23
TD 96/30
TD 97/12
TD 98/13
TD 1999/29
TD 2000/25
TD 2001/12
TD 2002/12
TD 2003/13
TD 2004/15
TD 2005/20

ISSN: 2205-6211

Legislative References:
TAA 1953
ITAA 1997 108-70
ITAA 1997 108-75
ITAA 1997 108-85
ITAA 1997 108-85(2)
ITAA 1997 108-85(3)
ITAA 1997 960-M

TD 2006/41W history
  Date: Version: Change:
  31 May 2006 Original ruling  
You are here 18 May 2016 Withdrawn