Taxation Determination

TD 2018/14W

Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2018 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Notice of Withdrawal

Taxation Determination 2018/14 is withdrawn with effect from 11 July 2024.

1. TD 2018/14 is being withdrawn as its period of effect has passed. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
10 July 2024

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References

ATO references:
NO 1-12CP3K4W

Related Rulings/Determinations:

TR 2001/18