Taxation Determination

TD 2014/20W

Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2014 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Taxation Determination TD 2014/20 is withdrawn with effect from today.

1. TD 2014/20 is being withdrawn as the 2014-15 financial year has ended. The Determination will continue to be legally binding on the Commissioner for that financial year.

Commissioner of Taxation
8 July 2020

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-M0DDJVY

ISSN: 2205-6211
TD 2014/20W history
  Date: Version: Change:
  16 July 2014 Original ruling  
You are here 8 July 2020 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).