Taxation Determination

TD 95/12W

Income tax: capital gains: how should interim and final liquidation distributions received by shareholders be treated for CGT purposes?

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This Determination has been replaced by TD 2001/27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 1016103

Notice of Withdrawal

Taxation Determination TD 95/12 is withdrawn with effect from today.

Taxation Determination TD 95/12 has been rewritten and replaced with Taxation Determination TD 2001/27.

Commissioner of Taxation
7 November 2001

Previously issued as Draft TD 94/D111.

References

ATO references:
NO CGT Cell (CGDTLiq 3); NAT 94/8635-6

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 95/10
TD 95/11
TD 95/13
TD 95/14
TD 95/15

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

Legislative References:
ITAA 47(1)
ITAA 160ZD(1)
ITAA 160ZL
ITAA 160ZL(5)
ITAA 160ZLA

TD 95/12W history

	Date:	Version:	Change:
	20 April 1995	Original ruling
You are here	7 November 2001	Withdrawn

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