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On 11 February 2015, the ATO issued the following erratum to TD 92/130 (withdrawn):

  • TD 92/130ER - Income tax: capital gains: does subsection 160ZB(1) exclude from the operation of Part IIIA compensation or damages obtained by a taxpayer for defamation, the loss of support following the (wrongful) death of the taxpayer's spouse or parent or the professional negligence of a solicitor failing to institute a personal injuries action?

It corrects the withdrawal notice to Taxation Determination TD 92/130, which issued on 9 June 1999, to amend an incorrect legislative reference.


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