Capital Gains Tax Determination

TD 4W

Capital Gains: When will an asset be a replacement for an asset that has been lost or destroyed?

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FOI status:

Notice of Withdrawal

1. Taxation Determination TD 4 is withdrawn with effect from 8 September 1994. It is replaced by Taxation Determination TD 94/76 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?

Commissioner of Taxation
8 September 1994

This Determination has been replaced by TD 94/76.

References

ATO references:
NO NAT 2005/18404

Subject References:
Roll-over
Replacement asset

Legislative References:
ITAA 160P(6)