Taxation Determination

TD 95/13W

Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate if all or part of a liquidator's final distribution is deemed by subsection 47(1) to be a dividend out of profits and therefore assessable income of a shareholder under subsection 44(1)?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2001/27
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1016119

Notice of Withdrawal

Taxation Determination TD 95/13 is withdrawn with effect from today.

Taxation Determination TD 95/13 has been rewritten and replaced with Taxation Determination TD 2001/27.

Commissioner of Taxation
7 November 2001

Previously issued as Draft TD 94/D112.

References

ATO references:
NO CGT Cell (CGDTLiq 4); NAT 94/8636-4

Related Rulings/Determinations:

TD 95/10
TD 95/11
TD 95/12
TD 95/14
TD 95/15

Subject References:
capital gains
companies
disposal of assets
dividends
liquidation
shares

Legislative References:
ITAA 44(1)
ITAA 47(1)
ITAA 160ZA(4)
ITAA 160ZA(4A)(b)
ITAA 160ZD(1)
ITAA 160ZD(4)
ITAA 160ZLA