Draft Taxation Determination

TD 94/D77W - Withdrawal

Are the costs of establishing fruit and nut trees to be used in a business of primary production deductible, where the costs are incurred to plant initially or extend an orchard or plantation?

• 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Draft Taxation Determination TD 94/D77 is withdrawn with effect from today.

The draft determination is in conflict with pending legislation announced on 9 May 1995.

Commissioner of Taxation
23 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 94/D77