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?

This Determination has been replaced by TR 95/27

may be released 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Taxation Determination TD 93/191 has been withdrawn.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

CHM COR PT2176

ISSN 1038 - 8982

dissolution clause
gifts
winding-up

ITAA 78(1)(a)(ii)


	7 October 1993
	9 August 1995