Taxation Ruling

IT 2017W - Notice of Withdrawal

Income tax: deduction of accrued interest on debentures

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2017 is withdrawn.

Taxation Ruling TR 93/27 deals with the basis of assessment of interest derived and incurred by financial institutions as defined in the Ruling. Taxation Ruling TR 94/26 covers the general treatment of interest incurred in respect of certain financing transactions.

This Ruling is no longer appropriate as it is inconsistent with TR 93/27 and TR 94/26.

Commissioner of Taxation
17 November 1999

References

ATO references:
NO NAT 99/10494-5

ISSN 0813-3662

Related Rulings/Determinations:

IT 2017

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