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Draft Taxation Determination

TD 2014/D2W - Withdrawal

Income tax: consolidation: under subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012, does the original 2002 law only apply to the particulars that form part of a head company's assessment for an income year in respect of a joining entity if the latest notice of assessment for that income year, which relates to subsection 701-55(6) of the original 2002 law in respect of that joining entity, is served on the head company before 12 May 2010?

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

Notice of Withdrawal

Draft Taxation Determination TD 2014/D2 is withdrawn with effect from today.

1.Draft Taxation Determination TD 2014/D2 is about the application of one of the exceptions to the pre rules, being the original 2002 rules as provided for in subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012.

2.The Draft Taxation Determination is withdrawn as the issues covered by the Determination are no longer a priority requiring a public ruling. This decision has been made after consultation with industry representatives.

Commissioner of Taxation
18 May 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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

Not previously issued as a draft

References

ATO references:
NO 1-7U3T1T8

ISSN: 2205-6211

Related Rulings/Determinations:

TR 2006/10
TR 2011/5
TD 2014/D2
TD 2014/D3
TD 2014/D4
TD 2014/D5
TD 2014/D6


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