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TD 2000/D19Wwithdrawnchange

Withdrawal - Income tax: capital gains: for a capital gain you make on CGT event K6 happening in relation to pre-CGT shares you own in a company: (a) are you entitled to the general CGT discount in Division 115; and (b) are you entitled to the small business relief in Division 152?

Notice of Withdrawal

Draft Taxation Determination TD 2000/D19 is withdrawn with effect from today.

TD 2000/19 deals with whether the general CGT discount in Division 115 of the Income Tax Assessment Act 1997 are available for a capital gain made under CGT event K6. These issues are now dealt with in draft Taxation Ruling TR 2004/D6 which issues today.

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