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AUSTRALIAN TAXATION OFFICE SELECTED PRACTICE STATEMENTS, DETERMINATIONS, ETC., FROM THE ATO LEGAL DATABASE |
| Last updated 3 October 2017 |
| Issue/Topic/Subject |
ATO Reference and Link | Date | ||||||
| Insolvency - collection, recovery and enforcement issues for entities under external administration | PS LA 2011/16 (PDF) | 4 November 2014 (updated) | ||||||
| Income tax: capital gains: how do Parts 3-1 and
3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat: (a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)? |
Taxation Determination TD 2001/27 (PDF) | 7 November 2001 | ||||||
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