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Draft Taxation Ruling

TR 2000/D17W - Withdrawal

Income tax: use of a proxy for a company's adjusted unrealised loss at an alteration time under Subdivision 165-CD of the Income Tax Assessment Act 1997

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Ruling TR 2000/D17 is withdrawn with effect from today.

The issues dealt with in the draft Taxation Ruling have been clarified by legislative amendments made to Subdivision 165-CD by the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002. See, for example, section 165-115U and section 165-115ZD of the Income Tax Assessment Act 1997, and section 165-115ZD of the Income Tax (Transitional Provisions) Act 1997. These amendments apply, on a no detriment basis, from the commencement of Subdivision 165-CD.

Commissioner of Taxation
22 January 2003

References

ATO references:
NO 2002/11971

ISSN: 1039-0731

Related Rulings/Determinations:

TR 2000/D17


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