Taxation Determination

TD 93/74W

Income tax: can a payment made to a cleaning contractor by someone not associated with the industry be a 'prescribed payment' for the purposes of the prescribed payments system?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 93/74 is withdrawn with effect from today.

1. Taxation Determination TD 93/74 explains that a person may be regarded as a prescribed person when they act as an agent for a person who undertakes a prescribed activity.

2. Section 221YHAAH of the Income Tax Assessment Act 1936 has the effect that the prescribed payments system no longer applies to payments made from 1 July 2000. TD 93/74 does not have application to income tax years commencing on or after that date.

Commissioner of Taxation
6 September 2006

References

ATO references:
NO 2005/18404

ISSN: 1038-8982

Related Rulings/Determinations:

TD 93/74

TD 93/74W history
  Date: Version: Change:
  29 April 1993 Original ruling  
You are here 6 September 2006 Withdrawn  

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