Taxation Determination

TD 97/7W

Income tax: in what circumstances will the Commissioner register a transitional RBL of a taxpayer under regulation 53E of the Income Tax Regulations after the general extension date of 4 April 1997?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 97/7 is withdrawn following the Administrative Appeals Tribunal decision in Case AT 1999/49 to allow an extension of time to register a transitional RBL after the general extension date of 4 April 1997.

Commissioner of Taxation
9 May 2001

References

ATO references:
NO NAT 97/1884-2

Subject References:
reasonable benefit limits
transitional reasonable benefit limits
transitional reasonable benefit limit applications

Legislative References:
TD 97/7w
ITR 47(3)
ITR 52
ITR 53
ITR 53A
ITR 53E