Taxation Determination

TD 92/191W

Income tax: do the pay-as-you-earn (PAYE) tax instalment deduction provisions of the Income Tax Assessment Act 1936 apply to persons other than common law employees?

Please note that the PDF version is the authorised version of this withdrawal notice.

This Determination has been replaced by TR 1999/13

This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1213685

Notice of Withdrawal

Taxation Determination TD 92/191 is withdrawn with effect from today. It is replaced by Taxation Ruling TR 1999/13.

Commissioner of Taxation
8 September 1999

Previously issued as Draft TD 92/D112

References

ATO references:
NO 92/4638-0

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2129
IT 2137

Subject References:
PAYE
salary or wages
contracts for labour

Legislative References:
ITAA subsection 221A(1)

TD 92/191W history

	Date:	Version:	Change:
	19 November 1992	Original ruling
You are here	8 September 1999	Withdrawn

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