Draft Taxation Determination

TD 93/D250W - Withdrawal

When does a person who is carrying on the business of licensing/sub-licensing the right to use proprietary computer software programs derive licence fee income under subsection 25(1) and/or paragraph 26(f) of the Income Tax Assessment Act (1936)?

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

FOI status:

draft only - for comment

Notice of Withdrawal

Draft Taxation Determination TD 93/D250 is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.

Commissioner of Taxation
2 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 93/D250