Taxation Determination

TD 95/45W

Income tax: self assessment: can a partnership make a valid application for a Private Ruling in terms of section 14ZAF of the Taxation Administration Act 1953 (TAA)?

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1014519

Notice of Withdrawal

Taxation Determination TD 95/45 is withdrawn with effect from 5 April 2006.

1. TD 95/45 provides that a partnership cannot make a valid application for a private ruling in terms of section 14ZAF of the Taxation Administration Act 1953.

2. TD 95/45 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7, which outlines the system of private rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. To the extent that the Commissioner's views in TD 95/45 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.

Commissioner of Taxation
5 April 2006

Previously issued as Draft TD93/D73

References

ATO references:
NO NAT 95/6302-4; PAR/D/92/0037

ISSN 1038 - 8982

Subject References:
partnership;
private ruling

Legislative References:
TAA Pt IVAA;
TAA 14ZAF;
TAA 14ZAG;
AIA 22

TD 95/45W history
  Date: Version: Change:
  23 August 1995 Original ruling  
You are here 5 April 2006 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).