Draft Taxation Determination

TD 93/D147W - Withdrawal

In 'take or pay' contracts, is income derived at the time of receipt/billing or when the product is delivered?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Determination TD 93/D147 is withdrawn with effect from today.

The topic will be covered by a future Ruling.

Commissioner of Taxation
30 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 93/D147