Taxation Determination

TD 94/3W

Income tax: where subsection 51AD(10) of the Income Tax Assessment Act 1936 applies, does it operate to reciprocally deny the derivation of relevant assessable income by a taxpayer?

• 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  This Determination has been replaced by TR 96/22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Taxation Determination TD 94/3 has been withdrawn.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/D247.

References

ATO references:
NO Public Infrastructure Unit DTD/08

Subject References:
leveraged arrangements

Legislative References:
ITAA 51AD
ITAA 51AD(10)

Case References:
Muller v. Dalgety & Co. Limited and Another
(1909) 9 CLR 693