Income tax: capital gains: for the 1997-98 income year:
- what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and
- what is the associated indexed cost base threshold?
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:may be releasedFOI number: I 1015371
Notice of Withdrawal
Taxation Determination TD 97/12 is withdrawn with effect from today.
1. TD 97/12 is being withdrawn as its date of effect has ceased.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
27 April 2016
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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).
|4 June 1997||Original ruling|
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