Tr 94/14PW - Notice of Partial Withdrawal
Income tax: traditional securities
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
Notice of Partial Withdrawal
1. Taxation Ruling TR 96/14, which was released on 15 May 1996, considers a number of interpretative matters in relation to section 26BB and section 70B of the Income Tax Assessment Act 1936. These sections deal with traditional securities.
2. Draft Taxation Ruling TR 2007/D7 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements, which is released today, covers issues considered in the second sentence of subparagraph 4(viii) and paragraph 96 of TR 96/14.
Commissioner of Taxation
11 July 2007