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Taxation Determination TD 2014/20 is withdrawn with effect from today.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 TD 2014/20 is being withdrawn as the 2014-15 financial year has ended.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

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References

ATO references:
NO 1-M0DDJVY