Taxation Determination

TD 94/7W

Income tax: does section 82KZM apply to a prepayment equal to 12 months lease instalments where the prepayment does not reduce subsequent lease instalments?

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FOI status:

may be releasedFOI number: I 1216928

Notice of Withdrawal

Taxation Determination TD 94/7 is now withdrawn.

The content of the Determination has been incorporated into Taxation Ruling TR 98/15 which issued today.

Commissioner of Taxation
30 September 1998

Previously issued as Draft TD 93/D273.

References

ATO references:
NO TOW 34

Related Rulings/Determinations:

TD 93/117
TD 93/118
TD 93/119

Subject References:
Prepayments
Leases

Legislative References:
ITAA 82KZM