Legislation

ITAA 1936 s 160WA(1)

ATO documents that consider ITAA 1936 s 160WA(1)

2 documents

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?

TD 93/179WwithdrawnTD

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?