Draft Taxation Determination

TD 94/D68W - Withdrawal

Can subsection 36A(2) of the Income Tax Assessment Act 1936 apply to ascribe a value, other than market value, on the transfer to a discretionary trust of trading stock, standing or growing crops, crop stools or trees which have been planted and tended for the purpose of sale?

  • Please note that the PDF version is the authorised version of this draft ruling.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Determination TD 94/D68 is withdrawn with effect from today.

It is being replaced by four Taxation Determinations.

Commissioner of Taxation
30 August 1995


ATO references:
NO NAT 95/5640-1

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 94/D68