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Comments on Draft Taxation Determination TD 2000/D20

Published on 01 Oct 00 by THE TAX INSTITUTE

Can CGT event G3 in section 104-145 of the Income Tax Assessment Act 1997 happen - allowing a shareholder to crystallise a capital loss on their shares in a company - if a liquidator declares that they expect to make a distribution during the winding-up of the company?

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS
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TAXPAYERS AUSTRALIA INC
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TAXATION INSTITUTE OF AUSTRALIA
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CPA AUSTRALIA
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