Taxation Determination

TD 95/13W

Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate if all or part of a liquidator's final distribution is deemed by subsection 47(1) to be a dividend out of profits and therefore assessable income of a shareholder under subsection 44(1)?

FOI status:

may be releasedFOI number: I 1016119

Notice of Withdrawal

Taxation Determination TD 95/13 is withdrawn with effect from today.

Taxation Determination TD 95/13 has been rewritten and replaced with Taxation Determination TD 2001/27.

Commissioner of Taxation
7 November 2001

Previously issued as Draft TD 94/D112.


ATO references:
NO CGT Cell (CGDTLiq 4); NAT 94/8636-4

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 95/10
TD 95/11
TD 95/12
TD 95/14
TD 95/15

Subject References:
capital gains
disposal of assets

Legislative References:
ITAA 44(1)
ITAA 47(1)
ITAA 160ZA(4)
ITAA 160ZA(4A)(b)
ITAA 160ZD(1)
ITAA 160ZD(4)

TD 95/13W history
  Date: Version: Change:
  20 April 1995 Original ruling  
You are here 7 November 2001 Withdrawn