Draft Taxation Determination

TD 95/D15W - Withdrawal

Income tax: will an assessable gain arise where an amount claimed as a deduction, but not paid, exceeds the amount actually required to be paid in a later year?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

May be released

Notice of Withdrawal

Draft Taxation Determination TD 95/D15 is withdrawn with effect from today.

It is withdrawn pending the High Court decision on the appeal against the Full Federal Court decision in FC of T v. Rowe 95 ATC 4691; (1995) 31 ATR 392.

Commissioner of Taxation
22 May 1996

References

ATO references:
NO NAT 95/6875-1

Related Rulings/Determinations:

TD 95/D15