Taxation Determination

TD 97/20W

Income tax: what is the method for valuing fixed term pensions for the purposes of the reasonable benefit limits?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 2000/28
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 97/20 is withdrawn with effect on 30 June 2000.

It is replaced by Taxation Determination TD 2000/28 which issued today.

Commissioner of Taxation
28 June 2000

Previously released as Draft TD 97/D1.

References

ATO references:
NO NAT 97/2052-9
BO BANTD43

Subject References:
capital value of fixed term pensions
fixed term pensions
rebatable superannuation pensions
reasonable benefit limits
superannuation pensions

Legislative References:
ITAA 140ZK(a)
ITAA 140ZO(2)
ITAA 159SJ
ITR 53J
SISR 1.05(2)
SISR 1.06(2)
SISR 1.06(6)