Taxation Determination
TD 94/76W
Income tax: capital gains: when is an asset regarded as 'acquired by a taxpayer in replacement of an asset disposed of by the taxpayer' for the purposes of section 160ZZK of the Income Tax Assessment Act 1936 ?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1217796Notice of Withdrawal
Taxation Determination TD 94/76 is withdrawn with effect from today.
It is replaced by Taxation Determination TD 2000/41 which issued today.
Commissioner of Taxation
13 September 2000
Previously issued as Draft TD 93/D99.
References
ATO references:
NO CNN J 36/355/3 Vol. 1 (CGTDET71)
Related Rulings/Determinations:
TD 94/77
TD 94/78
Subject References:
compulsory acquisitions
replacement asset
rollover
Legislative References:
ITAA 160ZZK
ITAA 160ZZK(1)(a)
ITAA 160ZZK(1)(b)
ITAA 160ZZK(1)(ba)
ITAA 160ZZK(7)
ITAA 160P
ITAA 160P(4)
| Date: | Version: | Change: | |
| 8 September 1994 | Original ruling | ||
| You are here | 13 September 2000 | Withdrawn |
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