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On 1 July 2009, the ATO withdrew the following with effect from the same day:

  • TD 93/82W Income tax: is roll-over relief available under s 160ZZK of ITAA 1936 where a taxpayer is forced to dispose of an asset due to an adverse change in the taxpayer's financial circumstances?
  • SGR 94/4W Superannuation guarantee: ordinary time earnings
  • SGR 94/5W Superannuation guarantee: salary or wages


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