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CGT Determination Number 44

TD 44W


Capital Gains: How do sections 160ZL and 160ZM interact with section 308?

Attention TD 44 has been withdrawn under the ATO's Project Refresh initiative. Under Project Refresh, we are reviewing, updating and replacing public rulings that have not been updated in a very long time and, where appropriate withdrawing public rulings that are dated and no longer relevant. Project Refresh is not changing any current ATO views.
Attention This document has changed over time. View its history.


Notice of Withdrawal

Capital Gains Tax Determination TD 44 is withdrawn with effect from today.

1. TD 44 examines how former sections 160ZL and 160ZM of the Income Tax Assessment Act 1936 (ITAA 1936) interact with former section 308 of the ITAA 1936.

2. TD 44 has no ongoing relevance, and is therefore withdrawn without replacement.

Commissioner of Taxation

17 May 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-9N72KXS

ISSN 2205-6211

Subject references:
Complying superannuation fund;
complying approved deposit fund;
pooled superannuation trust;
cost base;
30 June 1988 assets

Legislative references:
160ZL;
160ZM;
308

TD 44 history   Top  
   Date   Version   Change 
    5 March 1992   Original ruling   
   29 November 2006   Original ruling + note   Repeal provision note 
 You are here ®  17 May 2017   Withdrawn   


 


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