Taxation Determination

TD 1999/32W

Income tax: is a cash collateralisation arrangement acceptable for parties entering into a Land Transport Facilities borrowings agreement?

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Notice of Withdrawal

Taxation Determination TD 99/32 is withdrawn with effect from today.

1. Taxation Determination TD 99/32 explains whether a cash collateralisation arrangement is acceptable for parties entering into a Land Transport Facility borrowings agreement under Division 396 of the Income Tax Assessment Act 1997 (ITAA 1997).

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 Division 396 of the ITAA 1997 was repealed through Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011) effective from 27 June 2011.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

TD 98/D18

References

ATO references:
NO 1-2SLFZPJ