Taxation Determination

TD 1999/6W

Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)?

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FOI status:

may be releasedFOI number: I 1018552

Notice of Withdrawal

Taxation Determination TD 1999/6 is withdrawn with effect from today.

1. TD 1999/6 examines the purpose behind sections 279E and 289A of the ITAA 1936.

2. Sections 279E and 289A of the ITAA 1936 were both repealed by the Superannuation Legislation Amendment (Simplification) Act 2007, with effect from and including the 2007 08 income year.

3. Accordingly, TD 1999/6 is no longer current and is therefore withdrawn.

Commissioner of Taxation
25 January 2017


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously released in draft form as TR 97/D9


ATO references:
NO 1-9N72KXS

ISSN: 2205-6211

Related Rulings/Determinations:

TD 93/17

Subject References:
approved deposit funds
complying ADFs
complying superannuation funds
deductions and expenses
life assurance expenses
life assurance policies
pooled superannuation trusts
superannuation fund expenses

Legislative References:
ITAA36 26AH(7)
ITAA36 51(1)
ITAA36 170(3)
ITAA36 279E
ITAA36 282A
ITAA36 289A
ITAA36 291A
ITAA97 8-1
TLAA(2)96 4

TD 1999/6 history
  Date: Version: Change:
  5 May 1999 Original ruling  
  29 November 2006 Original ruling + note Repeal provision note
You are here 25 January 2017 Withdrawn