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Income tax: capital gains: is there a CGT event when an investor pays the final instalment under the Commonwealth Bank of Australia (CBA) and Telstra public share offers and the shares are transferred to the investor?

Notice of Withdrawal

TD 98/25 deals with the acquisition of shares in CBA and Telstra under public share offers made in the late 1990s. Specifically it addresses whether there was a CGT event on payment of the final instalment for the shares and the transfer of the shares from a security trustee to the investor.

TD 98/25 has no ongoing relevance and is therefore withdrawn without replacement.

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