Taxation Determination
TD 92/137W
Income tax: subsection 51AD(8) of the Income Tax Assessment Act 1936 specifies that section 51AD does not apply to property unless the whole or a predominant part of the cost of acquisition or construction of the property is financed directly or indirectly by non-recourse debt or debts: What is the meaning of 'predominant' in that context?
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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 releasedFOI number: I 1213076Notice of Withdrawal
Taxation Determination TD 92/137 has been withdrawn.
It was replaced by Taxation Ruling TR 96/22 which was issued on 31 July 1996.
Commissioner of Taxation
31 July 1996
References
ATO references:
NO Public Infrastructure Unit; PIU DTD 92/01
Related Rulings/Determinations:
TD 92/138
TD 92/141
Subject References:
finance arrangements
non-recourse debt
predominant
Legislative References:
ITAA 51AD(8)
| Date: | Version: | Change: | |
| 20 August 1992 | Original ruling | ||
| You are here | 31 July 1996 | Withdrawn |
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