Taxation Determination TD 94/D40
TD 94/D40W - Withdrawal
Do the exclusions outlined in paragraphs (e), (f) and (g) of the definition of 'permanent establishment' in subsection 6(1) of the Income Tax Assessment Act 1936 override the general test of a place at or through which a person carries on a business?
-
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Draft Taxation Determination TD 94/D40 is withdrawn with effect from today.
It is replaced by Draft Taxation Ruling TR 95/D11 which issued on 20 April 1995.
Commissioner of Taxation
10 July 1996
References
ATO references:
NO NAT 95/9719-1
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 94/D40