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TD 94/76Wwithdrawnchange

Income tax: capital gains: when is an asset regarded as 'acquired by a taxpayer in replacement of an asset disposed of by the taxpayer' for the purposes of section 160ZZK of the Income Tax Assessment Act 1936 ?

Notice of Withdrawal

Taxation Determination TD 94/76 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 2000/41 which issued today.

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