Income tax: self assessment: can a partnership make a valid application for a Private Ruling in terms of section 14ZAF of the Taxation Administration Act 1953 (TAA)?
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FOI status:may be releasedFOI number: I 1014519
Notice of Withdrawal
2. TD 95/45 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7, which outlines the system of private rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. To the extent that the Commissioner's views in TD 95/45 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.
Commissioner of Taxation
5 April 2006
NO NAT 95/6302-4; PAR/D/92/0037