Taxation Determination
TD 94/4W
Income tax: do put or call options entered into between a taxpayer and a third party over property owned by the taxpayer, give rise to rights in addition to those described in paragraph 51AD(8)(a) 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 1216899Notice of Withdrawal
Taxation Determination TD 94/4 has been withdrawn.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
Previously issued as Draft TD 93/D248.
References
ATO references:
NO Public Infrastructure Unit DTD/09
Related Rulings/Determinations:
TD 92/137
TD 92/138
TD 92/141
Subject References:
finance arrangements
non-recourse debt
options
Legislative References:
ITAA 51AD(8)(a)(i)
ITAA 51AD(8)(a)(i)(C)
ITAA 51AD(8)(b)(i)
| Date: | Version: | Change: | |
| 13 January 1994 | Original ruling | ||
| You are here | 31 July 1996 | Withdrawn |
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