CGT Determination Number 16

TD 16W

Capital Gains: What is the date of acquisition (or date of disposal) of an asset acquired (or disposed of) on the exercise of an option?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  TD 16 has been withdrawn under the ATO's Project Refresh initiative. Under Project Refresh, we are reviewing public rulings that have not been updated in more than 5 years. We are retaining, updating, rewriting, consolidating and, where no longer relevant, withdrawing these rulings. Project Refresh is not changing any current ATO views.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Capital Gains Tax Determination TD 16 is withdrawn with effect from today.

1. TD 16 is replaced by Taxation Determination TD 2017/12 Income tax: capital gains: what is the date of acquisition (or disposal) of a CGT asset acquired (or disposed of) on the exercise of an option to which Division 134 of the Income Tax Assessment Act 1997 (ITAA 1997) applies? issued on 17 May 2017.

Commissioner of Taxation
17 May 2017

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References

ATO references:
NO 1-9N72KXS

Subject References:
Date of acquisition;
Exercise of an option

Legislative References:
160ZZC,
160U