Taxation Determination

TD 98/21W

Income tax: what is the benchmark interest rate applicable for the year of income commencing on 1 July 1998 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 ('the Act')?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 98/21 is withdrawn with effect from today.

1. TD 98/21 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
4 May 2016

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References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 98/22

Legislative References:
ITAA36 109E
ITAA36 109N