Taxation Determination TD 94/D30

TD 94/D30W - Withdrawal

Is there a deemed assessment under subsection 166A of the Income Tax Assessment Act 1936 when a company furnishes a return for a year of income specifying that its taxable income is nil?

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

FOI status:

May be released

Notice of Withdrawal

Draft Taxation Determination TD 94/D30 is withdrawn with effect from today.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

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 94/D30