Taxation Determination

TD 97/21W

Income tax: what is the method for calculating the capital value of an allocated pension for the purposes of the reasonable benefit limits?

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

This Determination has been replaced by TD 2000/29

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

FOI status:

may be releasedFOI number: I 1015458

Notice of Withdrawal

Taxation Determination TD 97/21 is withdrawn with effect 30 June 2000.

It is replaced by Taxation Determination TD 2000/29 which issued today.

Commissioner of Taxation
28 June 2000

Previously released as Draft TD 97/D2.

References

ATO references:
NO NAT 97/2051-1
BO BANTD43

ISSN 1038 - 8982

Subject References:
allocated pension
capital value of allocated pension
reasonable benefit limits
rebatable superannuation pensions

Legislative References:
ITAA 27A(1)
ITAA 140C
ITAA 140ZK(a)
ITAA 140ZO
ITAA 140ZO(2)
ITAA 159SJ
ITR 53J
SISR 1.05(2)
SISR 1.06(2)
SISR 1.06(4)
SISR Schedule 1A

TD 97/21W history

	Date:	Version:	Change:
	1 October 1997	Original ruling
You are here	28 June 2000	Withdrawn

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