Taxation Determination

TD 92/107W

Income tax: foreign income: are income or profits which are assessable in a listed country considered to be subject to tax in the listed country within the meaning of section 324 if, after the recoupment of prior year losses and other deductions, it is determined by the country that not tax is payable?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 96/38
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 92/107 is withdrawn.

It was replaced by Taxation Determination TD 96/38 which was issued today.

Commissioner of Taxation
18 September 1996

References

ATO references:
NO NAT 96/2948-0; NAT 96/9066-2

Related Rulings/Determinations:

TD 96/38

Subject References:
CFCs
listed country
subject to tax
prior year losses
deductions

Legislative References:
ITAA 324