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?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2000/52
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice 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Taxation Determination TD 92/188 is withdrawn with effect from today.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