Taxation Determination
TD 95/11W
Income tax: capital gains: does the requirement to disregard capital losses in subparagraph 47(1A)(b)(ii) of the Income Tax Assessment Act (1936) affect the application of the Archer Brothers principle*?
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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 releasedFOI number: 1016095Notice of Withdrawal
Taxation Determination TD 95/11 is withdrawn with effect from today.
The Determination has been rewritten to update it with the recent Corporations Law changes.
The Determination has been replaced by Taxation Determination TD 2000/5, which issued today.
Commissioner of Taxation
19 January 2000
Previously issued as Draft TD 94/D110.
References
ATO references:
NO CGT Cell (CGDTLIQ2); NAT 94/8634-8
Related Rulings/Determinations:
TD 95/10
TD 95/12
TD 95/13
TD 9514
TD 9515
Subject References:
capital gains
capital losses
distributions
dividends
liquidation
shares
Legislative References:
ITAA 47(1)
ITAA 47(1A)
ITAA 47(1A)(b)
ITAA 47(1A)(b)(ii)
Case References:
Archer Brothers Pty Ltd (in vol liq) v. FC of T
(1952-1953) 90 CLR 140
18 ATD 192
| Date: | Version: | Change: | |
| 20 April 1995 | Original ruling | ||
| You are here | 19 January 2000 | Withdrawn |
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