Taxation Determination

TD 94/4W

Income tax: do put or call options entered into between a taxpayer and a third party over property owned by the taxpayer, give rise to rights in addition to those described in paragraph 51AD(8)(a) 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  This Determination has been replaced by TR 96/22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Taxation Determination TD 94/4 has been withdrawn.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/D248.

References

ATO references:
NO Public Infrastructure Unit DTD/09

Related Rulings/Determinations:

TD 92/137
TD 92/138
TD 92/141

Subject References:
finance arrangements
non-recourse debt
options

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