Income tax: capital gains: can a shareholder in One.Tel Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997 ?

TD 2002/17 states that a shareholder in One.Tel Limited can choose to make a capital loss on a share in that company under CGT event G3 in section 104-145 of the Income Tax Assessment Act 1997 as a result of the liquidators making a declaration for the purposes of CGT event G3 on 30 May 2002.

TD 2002/17 has no ongoing relevance, and is therefore withdrawn without replacement.