Taxation Determination

TD 94/45W

Income tax: may the material contained in the 1985, or earlier, ATO Assessing Handbooks be relied on as evidence of ATO's interpretation, policy or practice in respect of the Income Tax Assessment Act 1936?

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Notice of Withdrawal

Taxation Determination TD 94/45 is withdrawn with effect from today.

1. TD 94/45 explains that the Assessing Handbooks cannot be relied on as evidence of the ATO's position. TD 94/45 refers to Taxation Ruling TR 92/20 for further guidance on the ATO publications to be relied upon.

2. TR 92/20 has been withdrawn and replaced by Taxation Ruling TR 2006/10. Assessing Handbooks are also no longer used by the ATO.

3. TD 94/45 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation
12 April 2017

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References

ATO references:
NO 1-9N72KXS