Taxation Determination

TD 95/36W

Income tax: exemption with progression: how are deductions for superannuation contributions and tax agents' fees to be treated when a taxpayer has exempt foreign earnings under section 23AF or section 23AG of the Income Tax Assessment Act 1936 (the Act) and other income?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2000/12
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 95/36 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 2000/12 which issued today.

Commissioner of Taxation
12 April 2000

Previously issued as Draft TD 93/D176.

References

ATO references:
NO NAT 93/1908-5; NAT 95/5340-1

Subject References:
apportionable deductions
exempt foreign earnings
exemption with progression
superannuation contributions
tax agents fees

Legislative References:
ITAA 6(1)
ITAA 23AF
ITAA 23AF(17A)
ITAA 23AF(17B)
ITAA 23AG
ITAA 23AG(3)
ITAA 23AG(4)
ITAA 51(1)