Taxation Determination TD 94/D23

TD 94/D23W - Withdrawal

Is a prototype pilot plant for the purposes of the research and development (R&D) provisions of the Income Tax Assessment Act 1936?

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

FOI status:

May be released

Notice of Withdrawal

Draft Taxation Determination TD 94/D23 is withdrawn with effect from today.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 94/D23

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).