Taxation Determination

TD 92/141W

Income tax: are the rights of a creditor in the following circumstances limited in the manner specified in subsection 51AD(8) of the Income Tax Assessment Act 1936, or capable of being so limited?

• 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  This Determination has been replaced by TR 96/22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Taxation Determination TD 92/141 has been withdrawn.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 92/05

Related Rulings/Determinations:

TD 92/137
TD 92/138

Subject References:
finance arrangements
limited
non-recourse debt
security

Legislative References:
ITAA 51AD(8)(a)
ITAA 51AD(8)(b)