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

Draft Taxation Determination TD 94/D68 is withdrawn with effect from today.

It is being replaced by four Taxation Determinations.

Commissioner of Taxation
30 August 1995


ATO references:
NO NAT 95/5640-1

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 94/D68

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).