Taxation Determination

TD 98/18W

Income tax: what are sufficient instructions to enable a payer to make eligible termination payments and what are the record retention requirements for these instructions?

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Notice of Withdrawal

Taxation Determination TD 98/18 is withdrawn with effect from today.

1. TD 98/18 deals with the instructions and record retention requirements regarding the making of eligible termination payments as specified under the former regulation 99E of the Income Tax Regulations 1936.

2. Regulation 99E of the Income Tax Regulations 1936 has been repealed by the Income Tax Amendment Regulations 2007 (SLI No 89 of 2007).

3. TD 98/18 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation
5 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously issued as Draft TD 98/D4

References

ATO references:
NO 1-9N72KXS

Subject References:
eligible termination payments
ETP rollover
record keeping
superannuation
undeducted contributions

Legislative References:
ITR 99C
ITR 99E
ITR 99I