Taxation Determination

TD 94/76W

Income tax: capital gains: when is an asset regarded as 'acquired by a taxpayer in replacement of an asset disposed of by the taxpayer' for the purposes of section 160ZZK of the Income Tax Assessment Act 1936 ?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2000/41
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 94/76 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 2000/41 which issued today.

Commissioner of Taxation
13 September 2000

Previously issued as Draft TD 93/D99.

References

ATO references:
NO CNN J 36/355/3 Vol. 1 (CGTDET71)

Related Rulings/Determinations:

TD 94/77
TD 94/78

Subject References:
compulsory acquisitions
replacement asset
rollover

Legislative References:
ITAA 160ZZK
ITAA 160ZZK(1)(a)
ITAA 160ZZK(1)(b)
ITAA 160ZZK(1)(ba)
ITAA 160ZZK(7)
ITAA 160P
ITAA 160P(4)