Taxation Determination

TD 2001/18W

Income tax: which benchmark interest rate does a private company with a substituted accounting period in lieu of the year of income ending on 30 June use for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 ('the Act')?

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FOI status:

may be releasedFOI number: I 1023623

Notice of Withdrawal

Taxation Determination TD 2001/18 is withdrawn with effect from today.

1. TD 2001/18 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
11 May 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously issued as TD 2001/D1

References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TR 92/20
TD 98/22
TD 1999/39

Legislative References:
ITAA 1936 Part III Division 7A
ITAA 1936 109E
ITAA 1936 109N
ITAA 1936 109N(2)