Taxation Determination

TD 93/191W

Income tax: gifts: can an entity which is seeking recognition in terms of paragraph 78(1)(a), and has been established by a church or community organisation, have a dissolution clause that permits surplus property on winding-up of the entity to go to the general funds of the founding church or community orgaisation?

FOI status:

may be releasedFOI number: I 1216232

Notice of Withdrawal

Taxation Determination TD 93/191 has been withdrawn.

It was replaced by Taxation Ruling TR 95/27 which was issued on 9 August 1995.

Commissioner of Taxation
9 August 1995

Previously issued as Draft TD 92/D202

References

ATO references:
NO CHM COR PT2176

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2259

Subject References:
dissolution clause
gifts
winding-up

Legislative References:
ITAA 78(1)(a)(ii)

TD 93/191W history
  Date: Version: Change:
  7 October 1993 Original ruling  
You are here 9 August 1995 Withdrawn