Draft Taxation Determination
TD 94/D115W - Withdrawal
Income tax: where an account for trading stock provides for a discount which can be paid in cash, accumulated in an account or transferred to an affiliated person, persons or company, and the full purchase price is paid, can the retailer claim a deduction for the full purchase price?
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Draft Taxation Determination TD 94/D114 has been withdrawn.
It is superseded by Draft Taxation Determination TD 96/D13 which was issued on 28 August 1996.
Commissioner of Taxation
4 December 1996
References
ATO references:
NO NAT 94/8736-1
ISSN: 1038 - 8982
Related Rulings/Determinations:
TD 1994/D115