Taxation Determination

TD 2012/14W

Income tax: capital gains: what is the improvement threshold for the 2012-13 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Notice of Withdrawal

Taxation Determination TD 2012/14 is withdrawn with effect from today.

1. TD 2012/14 is being withdrawn as its date of effect has ceased.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
12 September 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

References

ATO references:
NO 1-FNRK98F

Related 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
TD 2006/41
TD 2007/19
TD 2008/13
TD 2009/12
TD 2010/16
TD 2011/13

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 Subdiv 960-M
ITAA 1997 960-270
ITAA 1997 960-275