Taxation Determination

TD 95/45W

Income tax: self assessment: can a partnership make a valid application for a Private Ruling in terms of section 14ZAF of the Taxation Administration Act 1953 (TAA)?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 95/45 is withdrawn with effect from 5 April 2006.

1. TD 95/45 provides that a partnership cannot make a valid application for a private ruling in terms of section 14ZAF of the Taxation Administration Act 1953.

2. TD 95/45 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7, which outlines the system of private rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. To the extent that the Commissioner's views in TD 95/45 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.

Commissioner of Taxation
5 April 2006

Previously issued as Draft TD93/D73

References

ATO references:
NO NAT 95/6302-4; PAR/D/92/0037

Subject References:
partnership;
private ruling

Legislative References:
TAA Pt IVAA;
TAA 14ZAF;
TAA 14ZAG;
AIA 22