Draft Taxation Determination
TD 94/D68W - Withdrawal
Can subsection 36A(2) of the Income Tax Assessment Act 1936 apply to ascribe a value, other than market value, on the transfer to a discretionary trust of trading stock, standing or growing crops, crop stools or trees which have been planted and tended for the purpose of sale?
Please note that the PDF version is the authorised version of this draft ruling.
FOI status:may be released
Notice of Withdrawal
Commissioner of Taxation
30 August 1995
NO NAT 95/5640-1
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