Taxation Determination

TD 2002/15W

Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2002 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 2002/15 is withdrawn with effect from today.

1. TD 2002/15 is being withdrawn as its date of effect has ceased.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).

Not previously released in draft form.

References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 98/22
TD 1999/39
TD 2001/1
TD 2001/18
TD 2001/20

Legislative References:
ITAA 1936 Part III Division 7A
ITAA 1936 109D(1)
ITAA 1936 109E
ITAA 1936 109E(1)
ITAA 1936 109E(5)
ITAA 1936 109N
ITAA 1936 109N(1)(b)