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Taxation Determination

TD 92/140W


Income tax: in Division 16D of Part III of the Income Tax Assessment Act 1936 , what does effective life mean in applying the tests of a qualifying arrangement to items of second hand property?

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 92/140 is withdrawn with effect from today.

1. TD 92/140 deals with the application of Division 16D of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) to certain finance lease arrangements involving the use of second hand property by tax exempt entities.

2. Division 16D of Part III of the ITAA 1936 has been effectively replaced by Division 250 of the Income Tax Assessment Act 1997.

3. TD 92/140 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation

12 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).

References

ATO references:
NO  1-9N72KXS

ISSN: 2205-6211

TD 92/140 history   Top  
   Date   Version   Change 
   20 August 1992   Original ruling   
 You are here ®  12 April 2017   Withdrawn   


 


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