The liquidator has to make the declaration as per below.

Precedent: declaration by a liquidator under s 104-145 — any shareholders

The following is a precedent statement by a liquidator for the case where there is no likelihood that the shareholders in thecompanywill receive any further distribution in the course ofwinding upthecompany, and is based onTaxation DeterminationTD 92/102. This precedent is intended as a guide only — please see the disclaimer below.

	ABC Pty Ltd has 5 classes of issuedcapital(ie A, B, C, D and E class shares).
1
2	Case where it is unlikely that a distribution will be made to any shareholders
3
4	I,.............................., being the liquidator of ABC Pty Ltd, hereby declare that I reasonably believe that there is no likelihood that any distribution will be made to shareholders of ABC Pty Ltd during the course ofwinding upthecompany.
5
6	signed..............................
7
8	as liquidator of ABC Pty Ltd dated....../....../......
9

Precedent: declaration by a liquidator under s 104-145 — particular classes of shareholder

The following are precedent statements by a liquidator where there is no likelihood that shareholders of the relevant class of shares will receive any further distribution in the course of winding up the company, and is based onTaxation DeterminationTD 92/102. This precedent is intended as a guide only — please see the disclaimer below.

	ABC Pty Ltd has 5 classes of issued capital (ie A, B, C, D and E class shares).
1
2	Case where it is unlikely that a distribution will be made to particular classes of shareholders
3
4	I,.............................., being the liquidator of ABC Pty Ltd hereby declare that I reasonably believe that there is no likelihood that any distribution will be made to shareholders of A, B or C class shares during the course of winding up of the company.
5
6	signed..............................
7
8	as liquidator of ABC Pty Ltd dated....../....../.....