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22 Apr 10 2 CGT Taxation Determinations withdrawn

On 21 April 2010, the ATO withdrew the following Taxation Determinations with effect from the same day:

  • TD 95/8W Income tax: capital gains: can a s 160ZZQ(11A) election made for the purposes of s 160ZZQ(11) of ITAA 1936 cover more than one period of absence from a taxpayer's sole or principal residence (SPR)?
  • TD 96/32W Income tax: capital gains: can an index number for a quarter of a year of income be estimated in calculating the indexation factor under s 160ZJ(5) or (5A) of ITAA 1936?

 


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