Taxation Determination

TD 94/1W

Income tax: where subsection 51AD(8) of the Income Tax Assessment Act 1936 applies to a company will consideration be given to the exercise of the Commissioner's discretion pursuant to subsection 51AD(9) if the assets of other companies in the group are put at risk?

• 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  This Determination has been replaced by TR 96/22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Taxation Determination TD 94/1 has been withdrawn.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

Previously issued as Draft TD 93/D245.

References

ATO references:
NO Public Infrastructure Unit DTD/07

Related Rulings/Determinations:

TD 92/138
TD 92139

Subject References:
allowable deductions
finance arrangements
group companies
non-recourse debt

Legislative References:
ITAA 51AD(8)
ITAA 51AD(9)
ITAA 80G