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This Determination has been replaced by TR 95/27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 has changed over time. View its history.

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Taxation Determination TD 93/191 has been withdrawn.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You are here	9 August 1995	Withdrawn

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