Draft Taxation Determination
TD 93/D281W - Withdrawal
Income tax: are division 6B and division 6C unit trusts subject to the company self assessment provisions?
-
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Taxation Determination TD 93/D281 is withdrawn with effect from today.
1. Taxation Determination TD 93/D281 was about subsection 221AK(1) of the Income Tax Assessment Act 1936, which ceased to apply from either the 1994-1995 or 1995-1996 income year, depending on whether the taxpayer was a small, medium or large taxpayer.
2. Accordingly, TD 93/D281 is being withdrawn, as changes to the legislation made it unnecessary to publish the Determination in final form.
Commissioner of Taxation
5 July 2006