Taxation Determination

TD 92/141W

Income tax: are the rights of a creditor in the following circumstances limited in the manner specified in subsection 51AD(8) of the Income Tax Assessment Act 1936, or capable of being so limited?

Please note that the PDF version is the authorised version of this withdrawal notice.

This Determination has been replaced by TR 96/22

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be releasedFOI number: I 1213110

Notice of Withdrawal

Taxation Determination TD 92/141 has been withdrawn.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 92/05

ISSN 1038 - 3158

Related Rulings/Determinations:

TD 92/137
TD 92/138

Subject References:
finance arrangements
limited
non-recourse debt
security

Legislative References:
ITAA 51AD(8)(a)
ITAA 51AD(8)(b)

TD 92/141W history

	Date:	Version:	Change:
	20 August 1992	Original ruling
You are here	31 July 1996	Withdrawn

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