Draft Taxation Determination

TD 98/D6W - Withdrawal

Income tax and fringe benefits tax: what are the taxation consequences of certain motor vehicle lease novation arrangements known as partial novations?

• 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Draft Taxation Determination TD 98/D6 is withdrawn with effect from today.

It is replaced by Draft Taxation Ruling TR 1999/D5 'Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements'.

Commissioner of Taxation
5 May 1999

References

ATO references:
NO 98/607-1; 98/6903-4; 98/9533-7

Related Rulings/Determinations:

TD 98/D6