Taxation Ruling

TR 92/D24W - Notice of Withdrawal

Income tax: application of sections 51, 23AJ, 79D and Part IVA to the deductibility of interest expense of a resident company

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

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Ruling TR 92/D24: Income tax: application of sections 51, 23AJ, 79D and Part IVA to the deductibility of interest expense of a resident company, has been withdrawn.

The issue is under litigation and the Draft Ruling is withdrawn pending the outcome of the litigation. The matter will be reviewed when the outcome of the court case is known.

Commissioner of Taxation
25 September 1996

References

ATO references:
NO NAT 92/4132-9

Related Rulings/Determinations:

TR 92/D24