A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

Taxation Determination

TD 93/93W


Income tax: will a section 160AB rebate continue to apply to interest derived from State Bank Victoria Deposit Stock issued before 1 November 1968 if the interest is paid by the Commonwealth Bank of Australia?

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


Notice of Withdrawal

Taxation Determination TD 93/93 is withdrawn with effect from today.

1. TD 93/93 explains that a rebate under section 160AB of the Income Tax Assessment Act 1936 (ITAA 1936) continues to apply to interest derived from State Bank Victoria Deposit Stock issued before 1 November 1968 if the interest is paid by the Commonwealth Bank of Australia.

2. Section 160AB of the ITAA 1936 was repealed with effect from 14 September 2006 by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.

3. TD 93/93 has no ongoing relevance and is therefore withdrawn without replacement.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 93/93 history   Top  
   Date   Version   Change 
   27 May 1993   Original ruling   
 You are here ®  12 April 2017   Withdrawn   


 


Top of page
More information on page