Capital Gains: When will an asset be a replacement for an asset that has been lost or destroyed?

Taxation Determination TD 4 is withdrawn with effect from 8 September 1994. It is replaced by Taxation Determination TD 94/76 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 ?