Draft Taxation Determination
TD 94/D76W - Withdrawal
Will the former definition of the term 'undeducted purchase price' that applies to payments made before 1 July 1994, cover any replacement pension or annuity purchased on or after 1 July 1994 using the rolled over residual capital value of a pension or annuity that commenced prior to that date?
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Draft Taxation Determination TD 94/D76 is withdrawn with effect from today.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/D76
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