Draft Taxation Determination
Income tax: capital gains: what is meant by the term 'original beneficial owner' as used in subsection 160ZZI(3) of the Income Tax Assessment Act 1936 (the Act)?
Please note that the PDF version is the authorised version of this draft ruling.This document has been finalised by TD 94/31.
FOI status:draft only - for comment
|Draft Taxation Determinations (TDs) represent the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.|
- first takes out the policy, and
- holds the policy in his or her own right and for his or her own benefit.
Commissioner of Taxation
16 December 1993
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