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The ATO has withdrawn Taxation Determination TD 1993/179 (Income tax: capital gains: if a liquidator's written declaration was made before 11 November 1991, does the Commissioner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 s 160WA?) with effect from 10 January 2007. As s 160WA of the ITAA 1936 is no longer applicable to assessments for the 1998-99 and later income years, it is considered the view expressed in TD 93/179 has no ongoing practical application.

For a copy of TD 1993/179, go here

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