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Legislation
ATO documents that consider ITAA 1936 s 160WA
3 documents
Income tax: capital gains: how may shareholders be notified of a liquidator's written declaration under section 160WA?
Income tax: capital gains: if a liquidator's written declaration was made before 11 November 1991, does the Commissioner have a discretion to accept the statement as valid under section 160WA?
Income tax: capital gains: is a capital loss available under Part IIIA of the Income Tax Assessment Act 1936 for securities (other than shares) held in a company in liquidation if the liquidator has declared them to have no value?