Draft Taxation Determination
TD 95/D15W - Withdrawal
Income tax: will an assessable gain arise where an amount claimed as a deduction, but not paid, exceeds the amount actually required to be paid in a later year?
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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Draft Taxation Determination TD 95/D15 is withdrawn with effect from today.
It is withdrawn pending the High Court decision on the appeal against the Full Federal Court decision in FC of T v. Rowe 95 ATC 4691; (1995) 31 ATR 392.
Commissioner of Taxation
22 May 1996
References
ATO references:
NO NAT 95/6875-1
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 95/D15
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