Draft Taxation Determination

TD 94/D46W - Withdrawal

Income tax: are the expenses, including remuneration, of an administrator subject to the Commissioner's priority under section 221P of the Income Tax Assessment Act 1936 ?

• 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Taxation Determination TD 94/D46 is withdrawn with effect from today. Recent decisions of the Federal Court have raised doubts about the accuracy of this Determination.

Commissioner of Taxation
2 March 1995

References

ATO references:
NO
BO 95/1017-6

Related Rulings/Determinations:

TD 94/D46