Taxation Determination

TD 2012/15W

Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2012 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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Notice of Withdrawal

Taxation Determination TD 2012/15 is withdrawn with effect from today.

1. TD 2012/15 is being withdrawn as the 2012-13 financial year has ended. The Determination will continue to be legally binding on the Commissioner for that financial year.

Commissioner of Taxation
7 August 2019

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References

ATO references:
NO 1-IPXERKU