Draft Taxation Determination
TD 93/D147W - Withdrawal
In 'take or pay' contracts, is income derived at the time of receipt/billing or when the product is delivered?
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Draft Taxation Determination TD 93/D147 is withdrawn with effect from today.
The topic will be covered by a future Ruling.
Commissioner of Taxation
30 August 1995
References
ATO references:
NO NAT 95/5640-1
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 93/D147
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