Taxation Determination

TD 95/12W

Income tax: capital gains: how should interim and final liquidation distributions received by shareholders be treated for CGT purposes?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2001/27
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 95/12 is withdrawn with effect from today.

Taxation Determination TD 95/12 has been rewritten and replaced with Taxation Determination TD 2001/27.

Commissioner of Taxation
7 November 2001

Previously issued as Draft TD 94/D111.

References

ATO references:
NO CGT Cell (CGDTLiq 3); NAT 94/8635-6

Related Rulings/Determinations:

TD 95/10
TD 95/11
TD 95/13
TD 95/14
TD 95/15

Subject References:
capital gains
companies
disposal of assets
dividends
final distribution
interim distribution
liquidation
shares

Legislative References:
ITAA 47(1)
ITAA 160ZD(1)
ITAA 160ZL
ITAA 160ZL(5)
ITAA 160ZLA