Draft Taxation Determination
TD 93/D281W - Withdrawal
Income tax: are division 6B and division 6C unit trusts subject to the company self assessment provisions?
FOI status: may be released
Notice of Withdrawal
Taxation Determination TD 93/D281 is withdrawn with effect from today.
1. Taxation Determination TD 93/D281 was about subsection 221AK(1) of the Income Tax Assessment Act 1936 , which ceased to apply from either the 1994-1995 or 1995-1996 income year, depending on whether the taxpayer was a small, medium or large taxpayer.
2. Accordingly, TD 93/D281 is being withdrawn, as changes to the legislation made it unnecessary to publish the Determination in final form.
Commissioner of Taxation
5 July 2006
References
ATO references:
NO 2005/18404
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 93/281
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