Income tax: capital gains: when a non-public entity that is partly owned by a public entity examines underlying interests in the non-public entity's pre-CGT assets for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997, does the non-public entity have to take into account the results of the public entity's tracing of underlying interests in the public entity's pre-CGT assets?

Taxation Determination TD 2000/1 is withdrawn with effect from today.

The Determination is withdrawn to correct an error in a legislative reference, the date of effect and to make some other minor changes. The Determination is replaced by Taxation Determination TD 2000/8, which issued today.