Draft Taxation Determination
TD 94/D68W - Withdrawal
Can subsection 36A(2) of the Income Tax Assessment Act 1936 apply to ascribe a value, other than market value, on the transfer to a discretionary trust of trading stock, standing or growing crops, crop stools or trees which have been planted and tended for the purpose of sale?
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Draft Taxation Determination TD 94/D68 is withdrawn with effect from today.
It is being replaced by four Taxation Determinations.
Commissioner of Taxation
30 August 1995
References
ATO references:
NO NAT 95/5640-1
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 94/D68