Taxation Determination

TD 95/36W

Income tax: exemption with progression: how are deductions for superannuation contributions and tax agents' fees to be treated when a taxpayer has exempt foreign earnings under section 23AF or section 23AG of the Income Tax Assessment Act 1936 (the Act) and other income?

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

This Determination has been replaced by TD 2000/12

This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1015786

Notice of Withdrawal

Taxation Determination TD 95/36 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 2000/12 which issued today.

Commissioner of Taxation
12 April 2000

Previously issued as Draft TD 93/D176.

References

ATO references:
NO NAT 93/1908-5; NAT 95/5340-1

ISSN 1038 - 8982

Subject References:
apportionable deductions
exempt foreign earnings
exemption with progression
superannuation contributions
tax agents fees

Legislative References:
ITAA 6(1)
ITAA 23AF
ITAA 23AF(17A)
ITAA 23AF(17B)
ITAA 23AG
ITAA 23AG(3)
ITAA 23AG(4)
ITAA 51(1)

TD 95/36W history

	Date:	Version:	Change:
	19 July 1995	Original ruling
You are here	12 April 2000	Withdrawn

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