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Taxation Determination

TD 94/45W


Income tax: may the material contained in the 1985, or earlier, ATO Assessing Handbooks be relied on as evidence of ATO's interpretation, policy or practice in respect of the Income Tax Assessment Act 1936 ?

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


Notice of Withdrawal

Taxation Determination TD 94/45 is withdrawn with effect from today.

1. TD 94/45 explains that the Assessing Handbooks cannot be relied on as evidence of the ATO's position. TD 94/45 refers to Taxation Ruling TR 92/20 for further guidance on the ATO publications to be relied upon.

2. TR 92/20 has been withdrawn and replaced by Taxation Ruling TR 2006/10. Assessing Handbooks are also no longer used by the ATO.

3. TD 94/45 has no ongoing relevance and is therefore withdrawn without replacement.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 94/45 history   Top  
   Date   Version   Change 
   26 May 1994   Original ruling   
 You are here ®  12 April 2017   Withdrawn   


 


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