Taxation Determination TD 94/D44
TD 94/D44W - Withdrawal
Income tax: does subsection 70B(4) operate to reduce the amount of a deduction under subsection 70B(2) for a loss on the disposal of a traditional security where the disposal occurs as a result of the liquidation of the issuer of the security?
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
May be releasedNotice of Withdrawal
Draft Taxation Determination TD 94/D44 is withdrawn with effect from today.
The Draft Determination is superseded by Taxation Ruling TR 96/14: Income tax: traditional securities, which was issued on 15 May 1996.
Commissioner of Taxation
14 August 1996
References
ATO references:
NO NAT 95/9719-1
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 94/D44