Taxation Determination

TD 2017/12

Income tax: capital gains: what is the date of acquisition (or disposal) of a CGT asset acquired (or disposed of) on the exercise of an option to which Division 134 of the Income Tax Assessment Act 1997 (ITAA 1997) applies?

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

 Although notified in the Commonwealth of Australia Gazette, this taxation determination was not published.

References

ATO references:
NO 1-FV23FLK