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25 Jun 14 Capital gains improvement threshold for 2014-15 - TD 2014/16

The capital gains improvement threshold for the 2014-15 income year is $140,443: taxation determination TD 2014/16 "Income tax: capital gains: what is the improvement threshold for the 2014-15 income year under section 108-85 of the Income Tax Assessment Act 1997?".

The improvement threshold is determined for the purposes of s 108-70 of the Income Tax Assessment Act 1997 (about when a capital improvement to a pre-CGT asset is a separate asset). It is also determined for the purposes of s 108-75 of the ITAA 1997 (about capital improvements to CGT assets for which a rollover may be available).

The determination was not previously issued in draft.

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