Taxation Determination TD 94/D30

TD 94/D30W - Withdrawal

Is there a deemed assessment under subsection 166A of the Income Tax Assessment Act 1936 when a company furnishes a return for a year of income specifying that its taxable income is nil?

  • 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Draft Taxation Determination TD 94/D30 is withdrawn with effect from today.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
2 August 1995

References

ATO references:
NO NAT 95/5640-1

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 94/D30


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).