Taxation Determination
TD 92/107W
Income tax: foreign income: are income or profits which are assessable in a listed country considered to be subject to tax in the listed country within the meaning of section 324 if, after the recoupment of prior year losses and other deductions, it is determined by the country that not tax is payable?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedNotice of Withdrawal
Taxation Determination TD 92/107 is withdrawn.
It was replaced by Taxation Determination TD 96/38 which was issued today.
Commissioner of Taxation
18 September 1996
References
ATO references:
NO NAT 96/2948-0; NAT 96/9066-2
Related Rulings/Determinations:
TD 96/38
Subject References:
CFCs
listed country
subject to tax
prior year losses
deductions
Legislative References:
ITAA 324
| Date: | Version: | Change: | |
| 1 July 1992 | Original ruling | ||
| You are here | 18 September 1996 | Withdrawn |
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