CGT Determination Number 44

TD 44W

Capital Gains: How do sections 160ZL and 160ZM interact with section 308?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  TD 44 has been withdrawn under the ATO's Project Refresh initiative. Under Project Refresh, we are reviewing, updating and replacing public rulings that have not been updated in a very long time and, where appropriate withdrawing public rulings that are dated and no longer relevant. 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Capital Gains Tax Determination TD 44 is withdrawn with effect from today.

1. TD 44 examines how former sections 160ZL and 160ZM of the Income Tax Assessment Act 1936 (ITAA 1936) interact with former section 308 of the ITAA 1936.

2. TD 44 has no ongoing relevance, and is therefore withdrawn without replacement.

Commissioner of Taxation
17 May 2017

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References

ATO references:
NO 1-9N72KXS

Subject References:
Complying superannuation fund;
complying approved deposit fund;
pooled superannuation trust;
cost base;
30 June 1988 assets

Legislative References:
160ZL;
160ZM;
308