Taxation Determination
TD 92/188W
Income tax: capital gains: can a shareholder crystallise a capital loss under section 160WA if a liquidator declares that he or she expects to make a distribution during the winding up of a company?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1213643Notice of Withdrawal
Taxation Determination TD 92/188 is withdrawn with effect from today.
It is replaced by Taxation Determination TD 2000/52 which issued today.
Commissioner of Taxation
29 November 2000
Previously issued as Draft TD 92/D154
References
ATO references:
NO ADVG CHERM
Related Rulings/Determinations:
CGT 21
TD 92/101
TD 92/102
Subject References:
winding up of a company
liquidation
crystallising a capital loss
Legislative References:
ITAA 160WA
| Date: | Version: | Change: | |
| 12 November 1992 | Original ruling | ||
| You are here | 29 November 2000 | Withdrawn |
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