Taxation Determination

TD 92/138W

Income tax: can the Commissioner provide examples of circumstances in a company group structure where the acquisition of property is regarded as being indirectly financed by non-recourse debt in terms of subsection 51AD(8) of the Income Tax Assessment Act 1936?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 96/22.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 92/138 has been withdrawn.

It was replaced by Taxation Ruling TR 96/22 which was issued on 31 July 1996.

Commissioner of Taxation
31 July 1996

References

ATO references:
NO Public Infrastructure Unit; PIU DTD 92/02

Related Rulings/Determinations:

TD 92/137
TD 92/141

Subject References:
finance arrangements
group companies
non-recourse debt

Legislative References:
ITAA 51AD(8)