Taxation Determination
TD 1999/31W
Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?
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Notice of Withdrawal
Taxation Determination TD 99/31 is withdrawn with effect from today.
1. Taxation Determination TD 99/31 explains whether TD 94/80 will apply to the Land Transport Facilities tax Offset scheme under Division 396 of the Income Tax Assessment Act 1997 (ITAA 1997). TD 94/80 clarifies the operation of section 159GZZZZF of the Income Tax Assessment Act 1936.
2. Division 396 of the ITAA 1997 was repealed through Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011) effective from 27 June 2011.
Commissioner of Taxation
7 August 2013
References
ATO references:
NO 1-2SLBEAQ
Date: | Version: | Change: | |
9 June 1999 | Original ruling | ||
You are here | 7 August 2013 | Withdrawn |