Taxation Determination

TD 2001/20W

Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2001 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 2001/20 is withdrawn with effect from today.

1. TD 2001/20 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
11 May 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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Not previously issued in draft form

References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 98/22
TD 1999/39
TD 2001/1

Legislative References:
ITAA 1936 Part III Division 7A
ITAA 1936 109E
ITAA 1936 109N
ITAA 1936 109N(2)