Taxation Determination

TD 95/53W

Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in respect of shares held by the deceased at the date of death and are issued after the date of death?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2000/11
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 95/53 is withdrawn with effect from today. The Determination has been rewritten to update it with the rewritten income tax law in the 1997 Act and with recent Corporations Law changes.

It is replaced by Taxation Determination TD 2000/11 which issued today.

Commissioner of Taxation
15 March 2000

Previously issued as Draft TD 93/D290

References

ATO references:
NO CGTDET96; NAT 95/1735-9

Related Rulings/Determinations:

TD 93/38
IT 2603

Subject References:
acquisition
acquisition cost
acquisition date
bonus shares
deceased
deceased estate
shares

Legislative References:
ITAA Pt IIIA;
ITAA Pt IIIA Div 8;
ITAA Pt IIIA Div 8A;
ITAA 6(1);
ITAA 6BA(3);
ITAA 160X;
ITAA 160X(5)(b);
ITAA 160ZYG(b);
ITAA 160ZYH;
ITAA 160ZYHC