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On 19 May 2010, the ATO withdrew the following Taxation Determinations with effect from the same day.

  • TD 51W Capital Gains: What factors are taken into account in determining whether or not a dwelling is a taxpayer's sole or principal residence?
  • TD 92/134W Income tax: capital gains : how is a capital gain or loss determined if a dwelling has been occupied as a sole or principal residence for part only of the period of ownership?
  • TD 93/43W Income tax: capital gains: what is the amount of the consideration received in respect of the disposal of an asset where the consideration consists of shares which will be delivered at a later date and decline in value prior to delivery?
  • TD 93/45W Income tax: capital gains: if the parties to a contract for the sale of an asset renegotiate prior to settlement a lesser sum than the consideration originally agreed to, what is the consideration in respect of the resulting disposal and acquisition?
  • TD 95/9W Income tax: capital gains: if an election made for the purposes of s 160ZZQ(11) of ITAA 1936 covers more than one period of absence from a taxpayer's sole or principal residence (SPR), is the six year period referred to in s 160ZZQ(11)(d)(iii) available in relation to each period of absence?


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