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?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 95/27
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

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Taxation Determination TD 93/191 has been withdrawn.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

Related Rulings/Determinations:

IT 2259

Subject References:
dissolution clause
gifts
winding-up

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