Taxation Determination

TD 93/18W

Income tax: what factors does a taxpayer need to consider in deciding between the cash and accruals methods of accounting for income for taxation purposes?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 98/1
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1214002

Notice of Withdrawal

Taxation Determination TD 93/18 is withdrawn.

It is replaced by Taxation Ruling TR 98/1 which issued today.

Commissioner of Taxation
14 January 1998

Previously issued as Draft TD 92/30

References

ATO references:
NO TD/92/0003/Par

Subject References:
accounting method
accruals method
assessable income
cash method

Legislative References:
ITAA 25

Case References:
C of T(SA) v. Executor Trustee and Agency Company of South Australia Ltd
(1938) 63 CLR 108
5 ATD 98

Henderson v. FC of T
(1970)119 CLR 612
70 ATC 4016
1 ATR 596
FC of T v. Firstenberg
(1976) 6 ATR 297
76 ATC 4141
Barratt v. FC of T
23 ATR 339
92 ATC 4275