Taxation Determination

TD 93/9W

Income tax: operation of section 170AA and section 223 in relation to the application provisions of Taxation Ruling IT 2682: payments made under interest rate swap contracts

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/9 is no longer current and is therefore withdrawn.

Section 223 of the Income Tax Assessment Act 1936 was repealed with effect from 30 June 1992.

Commissioner of Taxation
30 September 1998

Previously issued as Draft TD 92/25

References

ATO references:
NO 92/4569-3

Related Rulings/Determinations:

IT 2682
IT 2624
IT 2593
IT 2517
IT 2444
IT 2141

Subject References:
Additonal tax
Interest rate swaps
Penalties

Legislative References:
ITAA 170AA
ITAA 223