Capital Gains Tax Determination
TD 21W
Capital gains: what is the date of disposal of shares when a company is liquidated?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedNotice of Withdrawal
Taxation Determination TD 21 is withdrawn.
It is replaced by Taxation Determination TD 96/44 which issued today.
Commissioner of Taxation
27 November 1996
This Determination has been replaced by TD 96/44.
References
ATO references:
NO NAT 95/9631-3
ISSN 1038 - 8982
Subject References:
Disposal of shares
Liquidation of company
| Date: | Version: | Change: | |
| 31 October 1991 | Original ruling | ||
| You are here | 27 November 1996 | Withdrawn |