Draft Taxation Determination

TD 93/D21W - Withdrawal

Do travel and accommodation expenses incurred by a resident company so as to enable the transfer of know-how from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

draft only - for comment

Notice of Withdrawal

Draft Taxation Determination TD 93/D21 is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.

Commissioner of Taxation
30 August 1995

References

ATO references:
NO NAT 95/5640-1

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/D21

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).