Capital Gains Tax Determination

TD 21W

Capital gains: what is the date of disposal of shares when a company is liquidated?

  • Please note that the PDF version is the authorised version of this withdrawal notice.
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FOI status:

may be released

Notice 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Taxation Determination TD 21 is withdrawn.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This Determination has been replaced by TD 96/44.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

TD 21W history
  Date: Version: Change:
  31 October 1991 Original ruling  
You are here 27 November 1996 Withdrawn  

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