Taxation Determination

TD 94/90W

Income tax: capital gains: when should an increase be made under subsection 160ZP(14) of the Income Tax Assessment Act 1936 to the cost base, indexed cost base or reduced cost base of shares or debt held in a group company into which a net capital loss is transferred?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2001/17
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 94/90 has been rewritten and replaced by Taxation Determination TD 2001/17.

Taxation Determination TD 94/90 is withdrawn with effect from today.

Commissioner of Taxation
4 July 2001

Previously issued as Draft TD 94/D96.

References

ATO references:
NO NAT 94/4369-0; NAT 94/6255-4; (CGDET106)

Subject References:
cost base
debt
group companies
net capital losses
shares
transfer of losses

Legislative References:
ITAA 160ZP(14);
ITAA 160ZP(15)