Income tax: capital gains: are shares acquired under a dividend reinvestment plan bonus shares for the purposes of Division 8 and Division 8A of Part IIIA?

Taxation Determination TD 55 is withdrawn with effect from today.

The Determination has been rewritten to update it with the rewritten income tax law in the 1997 Act and with recent Corporations Law changes.

The Determination has been replaced by Taxation Determination TD 2000/3, which issued today.