Income tax: capital gains: how do you calculate the cost base of a Wheat Industry Fund unit issued to a wheat levy payer from the Fund?

TD 1999/65 deals with the restructure of the Wheat Industry Fund (WIF), which was unitised in 1994. Specifically, it outlines the calculation of the cost base of a WIF unit for capital gains purposes.

TD 1999/65 has no ongoing relevance and is therefore withdrawn without replacement.