Taxation Determination
TD 95/45W
Income tax: self assessment: can a partnership make a valid application for a Private Ruling in terms of section 14ZAF of the Taxation Administration Act 1953 (TAA)?
may be releasedI 1014519
Notice of Withdrawal
Taxation Determination TD 95/45 is withdrawn with effect from 5 April 2006.
1. TD 95/45 provides that a partnership cannot make a valid application for a private ruling in terms of section 14ZAF of the Taxation Administration Act 1953.
2. TD 95/45 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7, which outlines the system of private rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. To the extent that the Commissioner's views in TD 95/45 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.
Commissioner of Taxation
5 April 2006
Previously issued as Draft TD93/D73
NAT 95/6302-4; PAR/D/92/0037
partnership;
private ruling