Taxation Determination
TD 92/138W
Income tax: can the Commissioner provide examples of circumstances in a company group structure where the acquisition of property is regarded as being indirectly financed by non-recourse debt in terms of subsection 51AD(8) of the Income Tax Assessment Act 1936?
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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 1213081Notice of Withdrawal
Taxation Determination TD 92/138 has been withdrawn.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 92/02
Related Rulings/Determinations:
TD 92/137
TD 92/141
Subject References:
finance arrangements
group companies
non-recourse debt
Legislative References:
ITAA 51AD(8)
| Date: | Version: | Change: | |
| 20 August 1992 | Original ruling | ||
| You are here | 31 July 1996 | Withdrawn |
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