Capital Gains Tax Determination

TD 55W

Income tax: capital gains: are shares acquired under a dividend reinvestment plan bonus shares for the purposes of Division 8 and Division 8A of Part IIIA?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 55 is withdrawn with effect from today.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.

The Determination has been replaced by Taxation Determination TD 2000/3, which issued today.

Commissioner of Taxation
19 January 2000

This Determination has been replaced by TD 2000/3

References

ATO references:
NO NAT 99/15852-2

Related Rulings/Determinations:

IT 2603

Subject References:
bonus shares
dividend reinvestment plans

Legislative References:
6BA
44
PtIIIA Div 8
Pt IIIA Div 8A