Taxation Determination

TD 97/21W

Income tax: what is the method for calculating the capital value of an allocated pension for the purposes of the reasonable benefit limits?

FOI status:

may be releasedFOI number: I 1015458

Notice of Withdrawal

Taxation Determination TD 97/21 is withdrawn with effect 30 June 2000.

It is replaced by Taxation Determination TD 2000/29 which issued today.

Commissioner of Taxation
28 June 2000

Previously released as Draft TD 97/D2.

References

ATO references:
NO NAT 97/2051-1
BO BANTD43

ISSN 1038 - 8982

Subject References:
allocated pension
capital value of allocated pension
reasonable benefit limits
rebatable superannuation pensions

Legislative References:
ITAA 27A(1)
ITAA 140C
ITAA 140ZK(a)
ITAA 140ZO
ITAA 140ZO(2)
ITAA 159SJ
ITR 53J
SISR 1.05(2)
SISR 1.06(2)
SISR 1.06(4)
SISR Schedule 1A

TD 97/21W history
  Date: Version: Change:
  1 October 1997 Original ruling  
You are here 28 June 2000 Withdrawn