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TD 92/188Wwithdrawnchange

Income tax: capital gains: can a shareholder crystallise a capital loss under section 160WA if a liquidator declares that he or she expects to make a distribution during the winding up of a company?

Notice of Withdrawal

Taxation Determination TD 92/188 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 2000/52 which issued today.

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