Capital Gains Tax Determination

TD 39W

Capital gains: what is the cost base of shares acquired by a taxpayer on acceptance of a takeover offer?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 39 is withdrawn with effect from today.

Taxation Determination TD 39 has been rewritten and replaced with TD 2002/4.

Commissioner of Taxation
23 January 2002

References

ATO references:
NO T2001/014151

Related Rulings/Determinations:

TD 2002/4

Subject References:
Cost base
Takeover offers

Legislative References:
160ZH(4)(b)
160ZD