Draft Taxation Determination

TD 93/D269W - Withdrawal

Income tax: substantiation: are there circumstances in which the Commissioner will accept a copy of the document where the taxpayer needs to retain the original?

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

FOI status:

May be released

Notice of Withdrawal

Taxation Determination TD 93/D269 is withdrawn with effect from today.

It explains that while an original document should be produced if the document is requested, there will be times when the taxpayer will be justified in being reluctant to part with the original. This is a matter for commonsense and a ruling is not considered necessary.

Commissioner of Taxation
15 August 2001

References

ATO references:
NO NAT T2001/11348

Related Rulings/Determinations:

TD 93/D269