Draft Taxation Determination
TD 96/D4W - Withdrawal
Income tax: capital gains: how does Division 19B of Part IIIA of the Income Tax Assessment Act 1936 apply to a share value shifting arrangement involving a share value shift from shares held by a person to shares held by an associate which is matched by a corresponding value shift from the associate's shares to that person's shares?.
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
May be releasedNotice of Withdrawal
Draft Taxation Determination TD 96/D4 is withdrawn with effect today.
The Determination has been rewritten and replaced by TD 2001/D3.
Commissioner of Taxation
26 April 2001
References
ATO references:
NO NAT T2000/13746
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 96/D4