Taxation Ruling
IT 2017W - Notice of Withdrawal
Income tax: deduction of accrued interest on debentures
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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
Taxation Ruling IT 2017 is withdrawn.
Taxation Ruling TR 93/27 deals with the basis of assessment of interest derived and incurred by financial institutions as defined in the Ruling. Taxation Ruling TR 94/26 covers the general treatment of interest incurred in respect of certain financing transactions.
This Ruling is no longer appropriate as it is inconsistent with TR 93/27 and TR 94/26.
Commissioner of Taxation
17 November 1999