Taxation Determination
TD 94/7W
Income tax: does section 82KZM apply to a prepayment equal to 12 months lease instalments where the prepayment does not reduce subsequent lease instalments?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1216928Notice of Withdrawal
Taxation Determination TD 94/7 is now withdrawn.
The content of the Determination has been incorporated into Taxation Ruling TR 98/15 which issued today.
Commissioner of Taxation
30 September 1998
Previously issued as Draft TD 93/D273.
References
ATO references:
NO TOW 34
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 93/117
TD 93/118
TD 93/119
Subject References:
Prepayments
Leases
Legislative References:
ITAA 82KZM
| Date: | Version: | Change: | |
| 20 January 1994 | Original ruling | ||
| You are here | 30 September 1998 | Withdrawn |