TD 95/13W — Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate if all or part of a liquidator's final distribution is deemed by subsection 47(1) to be a dividend out of profits and therefore assessable income of a shareholder under subsection 44(1)? · Tullian
Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate if all or part of a liquidator's final distribution is deemed by subsection 47(1) to be a dividend out of profits and therefore assessable income of a shareholder under subsection 44(1)?