Draft Taxation Determination
TD 2013/D7W - Withdrawal
Income tax: in what circumstances is an asset of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997?
Please note that the PDF version is the authorised version of this draft ruling.
Notice of Withdrawal
1. TD 2013/D7 explained the Commissioner's preliminary view about when an asset of a complying superannuation fund is invested, held in reserve or otherwise being dealt with for the sole purpose of enabling a fund to discharge liabilities payable in respect of superannuation income stream benefits, for the purposes of paragraph 295-385(3)(a) or subsection 295-385(4) of the Income Tax Assessment Act 1997.
Commissioner of Taxation
11 December 2013
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