Income tax: self assessment: can a person obtain a private ruling under Part IVAA of the Taxation Administration Act 1953 (TAA) on the question of whether that person is carrying on a business?
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FOI status:may be releasedFOI number: I 1014939
Notice of Withdrawal
Taxation Determination TD 96/16 is withdrawn with effect from 5 April 2006.
1. TD 96/16 provides that a person cannot obtain a private ruling under Part IVAA of the Taxation Administration Act 1953 on the question of whether that person is carrying on a business.
2. TD 96/16 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7, which outlines the system of private rulings following the enactment of the Tax Laws Amendment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 96/16 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.
Commissioner of Taxation
5 April 2006
Previously issued as Draft TD 96/D1
NO NAT 95/9799-9; PUL A.1170
|3 April 1996||Original ruling|
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