Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2006 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?
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Notice of Withdrawal
Taxation Determination TD 2006/45 is withdrawn with effect from today.
1. TD 2006/45 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.
Commissioner of Taxation
18 May 2016
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Not previously issued as a draft
ITAA 1936 Pt III Div 7A
ITAA 1936 109D(1)
ITAA 1936 109E
ITAA 1936 109E(1)
ITAA 1936 109E(5)
ITAA 1936 109N
ITAA 1936 109N(1)(b)
ITAA 1936 109XB
|5 July 2006||Original ruling|
|You are here||18 May 2016||Withdrawn|