Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)?
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
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Taxation Determination TD 1999/6 is withdrawn with effect from today.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 Sections 279E and 289A of the ITAA 1936 were both repealed by the Superannuation Legislation Amendment (Simplification) Act 2007, with effect from and including the 2007 08 income year.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 Accordingly, TD 1999/6 is no longer current and is therefore withdrawn.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
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
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
approved deposit funds
complying superannuation funds
deductions and expenses
life assurance expenses
life assurance policies
pooled superannuation trusts
superannuation fund expenses
|5 May 1999||Original ruling|
|29 November 2006||Original ruling + note||Repeal provision note|
|You are here||25 January 2017||Withdrawn|